LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION April 6, 2009 TO: Honorable Chris Harris, Chair, Senate Committee on Economic Development FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:SB1684 by Hinojosa (Relating to the use of state hotel occupancy tax revenue to clean and maintain beaches in certain municipalities.), As Introduced No significant fiscal implication to the State is anticipated. The bill would amend the Tax Code, relating to the allocation of state hotel occupancy tax revenue to clean and maintain beaches in certain municipalities. Currently one percent of the state hotel occupancy tax, remitted from certain hotels, is allocated back to the municipality to be used for the purpose of cleaning and maintaining beaches and for erosion response projects. The bill would amend the definition of an eligible barrier island costal municipality, eligible to receive allocations from the state hotel occupancy tax, to include a municipality with boundaries that include a nation estuarine research reserve. This would allow Port Aransas to join South Padre Island in receiving this tax allocation. The Comptroller of Public Accounts indicates there would be a positive but insignificant fiscal impact for the city, and a negative but insignificant fiscal impact for the state to the General Revenue Fund 0001. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, JRO, SD, MN
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
April 6, 2009
TO: Honorable Chris Harris, Chair, Senate Committee on Economic Development FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:SB1684 by Hinojosa (Relating to the use of state hotel occupancy tax revenue to clean and maintain beaches in certain municipalities.), As Introduced
TO: Honorable Chris Harris, Chair, Senate Committee on Economic Development
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: SB1684 by Hinojosa (Relating to the use of state hotel occupancy tax revenue to clean and maintain beaches in certain municipalities.), As Introduced
Honorable Chris Harris, Chair, Senate Committee on Economic Development
Honorable Chris Harris, Chair, Senate Committee on Economic Development
John S. O'Brien, Director, Legislative Budget Board
John S. O'Brien, Director, Legislative Budget Board
SB1684 by Hinojosa (Relating to the use of state hotel occupancy tax revenue to clean and maintain beaches in certain municipalities.), As Introduced
SB1684 by Hinojosa (Relating to the use of state hotel occupancy tax revenue to clean and maintain beaches in certain municipalities.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend the Tax Code, relating to the allocation of state hotel occupancy tax revenue to clean and maintain beaches in certain municipalities. Currently one percent of the state hotel occupancy tax, remitted from certain hotels, is allocated back to the municipality to be used for the purpose of cleaning and maintaining beaches and for erosion response projects. The bill would amend the definition of an eligible barrier island costal municipality, eligible to receive allocations from the state hotel occupancy tax, to include a municipality with boundaries that include a nation estuarine research reserve. This would allow Port Aransas to join South Padre Island in receiving this tax allocation. The Comptroller of Public Accounts indicates there would be a positive but insignificant fiscal impact for the city, and a negative but insignificant fiscal impact for the state to the General Revenue Fund 0001.
The bill would amend the Tax Code, relating to the allocation of state hotel occupancy tax revenue to clean and maintain beaches in certain municipalities.
Currently one percent of the state hotel occupancy tax, remitted from certain hotels, is allocated back to the municipality to be used for the purpose of cleaning and maintaining beaches and for erosion response projects. The bill would amend the definition of an eligible barrier island costal municipality, eligible to receive allocations from the state hotel occupancy tax, to include a municipality with boundaries that include a nation estuarine research reserve. This would allow Port Aransas to join South Padre Island in receiving this tax allocation.
The Comptroller of Public Accounts indicates there would be a positive but insignificant fiscal impact for the city, and a negative but insignificant fiscal impact for the state to the General Revenue Fund 0001.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, JRO, SD, MN
JOB, JRO, SD, MN