LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION May 7, 2011 TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: John S O'Brien, Director, Legislative Budget Board IN RE:SB804 by Hegar (relating to the use of revenue from the hotel occupancy tax by certain counties.), Committee Report 2nd House, Substituted No fiscal implication to the State is anticipated. The bill would amend Chapter 352 of the Tax Code, regarding the use of county hotel occupancy tax revenue in certain counties.The bill would allow a county with a population of 50,000 or less, that has both a state park and a national wildlife refuge within its boundaries, to use the revenue from its county hotel occupancy tax to (1) acquire, construct, furnish, or maintain facilities, such as parks, aquariums, birding centers and viewing sites, history and art centers, nature centers and trails; (2) advertise and conduct solicitations and promotional programs to attract conventions and visitors; and (3) provide and maintain public restrooms and litter containers on public land in an area that is a tourism venue.The bill would exempt a county affected by this bill's provisions from the provisions of Section 352.1033(b), which places a limit on the revenue from this tax that can be used for the promotion of tourism. The bill would take effect immediately upon enactment, assuming that it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2011. Local Government Impact Under the provisions in the bill, Aransas County would qualify. The bill would have no revenue implications. It could affect how a county uses revenue collected from the county hotel occupancy tax. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, KK, SD, AG
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION
May 7, 2011
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: John S O'Brien, Director, Legislative Budget Board IN RE:SB804 by Hegar (relating to the use of revenue from the hotel occupancy tax by certain counties.), Committee Report 2nd House, Substituted
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM: John S O'Brien, Director, Legislative Budget Board
IN RE: SB804 by Hegar (relating to the use of revenue from the hotel occupancy tax by certain counties.), Committee Report 2nd House, Substituted
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
John S O'Brien, Director, Legislative Budget Board
John S O'Brien, Director, Legislative Budget Board
SB804 by Hegar (relating to the use of revenue from the hotel occupancy tax by certain counties.), Committee Report 2nd House, Substituted
SB804 by Hegar (relating to the use of revenue from the hotel occupancy tax by certain counties.), Committee Report 2nd House, Substituted
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 use of county hotel occupancy tax revenue in certain counties.The bill would allow a county with a population of 50,000 or less, that has both a state park and a national wildlife refuge within its boundaries, to use the revenue from its county hotel occupancy tax to (1) acquire, construct, furnish, or maintain facilities, such as parks, aquariums, birding centers and viewing sites, history and art centers, nature centers and trails; (2) advertise and conduct solicitations and promotional programs to attract conventions and visitors; and (3) provide and maintain public restrooms and litter containers on public land in an area that is a tourism venue.The bill would exempt a county affected by this bill's provisions from the provisions of Section 352.1033(b), which places a limit on the revenue from this tax that can be used for the promotion of tourism. The bill would take effect immediately upon enactment, assuming that it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2011.
The bill would amend Chapter 352 of the Tax Code, regarding the use of county hotel occupancy tax revenue in certain counties.The bill would allow a county with a population of 50,000 or less, that has both a state park and a national wildlife refuge within its boundaries, to use the revenue from its county hotel occupancy tax to (1) acquire, construct, furnish, or maintain facilities, such as parks, aquariums, birding centers and viewing sites, history and art centers, nature centers and trails; (2) advertise and conduct solicitations and promotional programs to attract conventions and visitors; and (3) provide and maintain public restrooms and litter containers on public land in an area that is a tourism venue.The bill would exempt a county affected by this bill's provisions from the provisions of Section 352.1033(b), which places a limit on the revenue from this tax that can be used for the promotion of tourism.
The bill would take effect immediately upon enactment, assuming that it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2011.
Local Government Impact
Under the provisions in the bill, Aransas County would qualify. The bill would have no revenue implications. It could affect how a county uses revenue collected from the county hotel occupancy tax.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, KK, SD, AG
JOB, KK, SD, AG