LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION May 22, 2009 TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB3425 by Hughes (Relating to the use of municipal hotel occupancy taxes.), As Engrossed No fiscal implication to the State is anticipated. The bill would amend Chapter 351 of the Tax Code, regarding the municipal hotel occupancy tax. The bill would add, as a new permissible use for these tax revenues, signage to direct the public to sights and attractions that are visited frequently by hotel guests in the municipality. The bill would take effect immediately upon enactment, assuming it receives the required two-thirds vote. Otherwise, the bill would take effect September 1, 2009. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, MN, SD, DB
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
May 22, 2009
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB3425 by Hughes (Relating to the use of municipal hotel occupancy taxes.), As Engrossed
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: HB3425 by Hughes (Relating to the use of municipal hotel occupancy taxes.), As Engrossed
Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
John S. O'Brien, Director, Legislative Budget Board
John S. O'Brien, Director, Legislative Budget Board
HB3425 by Hughes (Relating to the use of municipal hotel occupancy taxes.), As Engrossed
HB3425 by Hughes (Relating to the use of municipal hotel occupancy taxes.), As Engrossed
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 351 of the Tax Code, regarding the municipal hotel occupancy tax. The bill would add, as a new permissible use for these tax revenues, signage to direct the public to sights and attractions that are visited frequently by hotel guests in the municipality. The bill would take effect immediately upon enactment, assuming it receives the required two-thirds vote. Otherwise, the bill would take effect September 1, 2009.
The bill would amend Chapter 351 of the Tax Code, regarding the municipal hotel occupancy tax. The bill would add, as a new permissible use for these tax revenues, signage to direct the public to sights and attractions that are visited frequently by hotel guests in the municipality.
The bill would take effect immediately upon enactment, assuming it receives the required two-thirds vote. Otherwise, the bill would take effect September 1, 2009.
Local Government Impact
No fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, MN, SD, DB
JOB, MN, SD, DB