LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION March 23, 2009 TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:SB959 by Duncan (Relating to the authority of certain counties to impose a hotel occupancy tax for the maintenance and operation of a coliseum in the county.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 352 of the Tax Code, regarding the county hotel occupancy tax. The bill would take effect immediately upon enactment, if it receives two-thirds vote in each house. Otherwise, it would take effect September 1, 2009. Local Government Impact Based on the geographical limitations set forth in the bill, the only location affected would be Scurry County. The bill would allow the commissioners court to impose a hotel occupancy tax not to exceed 4 percent. The bill would restrict the use of this new tax revenue source to the maintenance and operation of a coliseum in the county. While the impact cannot be estimated, if the county hotel tax was levied at the full 4 percent rate, the local revenue could be up to $150,000 in the first full year. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, DB, SD, MN, TP
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
March 23, 2009
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:SB959 by Duncan (Relating to the authority of certain counties to impose a hotel occupancy tax for the maintenance and operation of a coliseum in the county.), As Introduced
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: SB959 by Duncan (Relating to the authority of certain counties to impose a hotel occupancy tax for the maintenance and operation of a coliseum in the county.), As Introduced
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
SB959 by Duncan (Relating to the authority of certain counties to impose a hotel occupancy tax for the maintenance and operation of a coliseum in the county.), As Introduced
SB959 by Duncan (Relating to the authority of certain counties to impose a hotel occupancy tax for the maintenance and operation of a coliseum in the county.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 352 of the Tax Code, regarding the county hotel occupancy tax. The bill would take effect immediately upon enactment, if it receives two-thirds vote in each house. Otherwise, it would take effect September 1, 2009.
The bill would amend Chapter 352 of the Tax Code, regarding the county hotel occupancy tax.
The bill would take effect immediately upon enactment, if it receives two-thirds vote in each house. Otherwise, it would take effect September 1, 2009.
Local Government Impact
Based on the geographical limitations set forth in the bill, the only location affected would be Scurry County. The bill would allow the commissioners court to impose a hotel occupancy tax not to exceed 4 percent. The bill would restrict the use of this new tax revenue source to the maintenance and operation of a coliseum in the county. While the impact cannot be estimated, if the county hotel tax was levied at the full 4 percent rate, the local revenue could be up to $150,000 in the first full year.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, DB, SD, MN, TP
JOB, DB, SD, MN, TP