LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION May 17, 2011 TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB2265 by Ritter (Relating to a county audit of a hotel regarding the hotel occupancy tax.), As Engrossed No significant 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 authorize counties to conduct audits of hotels, located in its jurisdiction, whose owners or operators failed to file a report or pay taxes due. Counties could inspect the hotel's books or records during business hours to gather information to conduct the audit. Local Government Impact While counties could see a fiscal impact based on the bill's provisions, this amount cannot be determined. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, KKR, KK, SD, AG
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION
May 17, 2011
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB2265 by Ritter (Relating to a county audit of a hotel regarding the hotel occupancy tax.), As Engrossed
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
FROM: John S O'Brien, Director, Legislative Budget Board
IN RE: HB2265 by Ritter (Relating to a county audit of a hotel regarding the hotel occupancy tax.), 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
HB2265 by Ritter (Relating to a county audit of a hotel regarding the hotel occupancy tax.), As Engrossed
HB2265 by Ritter (Relating to a county audit of a hotel regarding the hotel occupancy tax.), As Engrossed
No significant fiscal implication to the State is anticipated.
No significant 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 authorize counties to conduct audits of hotels, located in its jurisdiction, whose owners or operators failed to file a report or pay taxes due. Counties could inspect the hotel's books or records during business hours to gather information to conduct the audit.
The bill would amend Chapter 352 of the Tax Code, regarding the county hotel occupancy tax.The bill would authorize counties to conduct audits of hotels, located in its jurisdiction, whose owners or operators failed to file a report or pay taxes due. Counties could inspect the hotel's books or records during business hours to gather information to conduct the audit.
Local Government Impact
While counties could see a fiscal impact based on the bill's provisions, this amount cannot be determined.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, KKR, KK, SD, AG
JOB, KKR, KK, SD, AG