LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION April 5, 2013 TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB2269 by Morrison (Relating to authorizing certain counties to impose a county hotel occupancy tax.), As Introduced Estimated Two-year Net Impact to General Revenue Related Funds for HB2269, As Introduced: an impact of $0 through the biennium ending August 31, 2015.
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
April 5, 2013
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB2269 by Morrison (Relating to authorizing certain counties to impose a county hotel occupancy tax.), As Introduced
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB2269 by Morrison (Relating to authorizing certain counties to impose a county hotel occupancy tax.), As Introduced
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB2269 by Morrison (Relating to authorizing certain counties to impose a county hotel occupancy tax.), As Introduced
HB2269 by Morrison (Relating to authorizing certain counties to impose a county hotel occupancy tax.), As Introduced
Estimated Two-year Net Impact to General Revenue Related Funds for HB2269, As Introduced: an impact of $0 through the biennium ending August 31, 2015.
Estimated Two-year Net Impact to General Revenue Related Funds for HB2269, As Introduced: an impact of $0 through the biennium ending August 31, 2015.
General Revenue-Related Funds, Five-Year Impact: Fiscal Year Probable Net Positive/(Negative) Impact to General Revenue Related Funds 2014 $0 2015 $0 2016 $0 2017 $0 2018 $0
2014 $0
2015 $0
2016 $0
2017 $0
2018 $0
All Funds, Five-Year Impact: Fiscal Year Probable Revenue Gain/(Loss) fromGoliad County 2014 $50,000 2015 $52,000 2016 $55,000 2017 $58,000 2018 $61,000
Fiscal Year Probable Revenue Gain/(Loss) fromGoliad County 2014 $50,000 2015 $52,000 2016 $55,000 2017 $58,000 2018 $61,000
2014 $50,000
2015 $52,000
2016 $55,000
2017 $58,000
2018 $61,000
Fiscal Analysis
The bill would amend the Chapter 352 of the Tax Code, regarding county hotel occupancy taxes. The bill would allow a county with a population of 10,000 or less, in which two state historic sites are located, and through which the San Antonio River flows to impose a hotel occupancy tax. The bill would take effect immediately upon receiving two-thirds majority vote in each house. Otherwise, the bill would take effect September 1, 2013.
The bill would amend the Chapter 352 of the Tax Code, regarding county hotel occupancy taxes.
The bill would allow a county with a population of 10,000 or less, in which two state historic sites are located, and through which the San Antonio River flows to impose a hotel occupancy tax.
The bill would take effect immediately upon receiving two-thirds majority vote in each house. Otherwise, the bill would take effect September 1, 2013.
Methodology
Based on the population and geographical limitations set forth by the bill, Goliad County would be the only eligible county. To estimate the potential fiscal impact of this bill, data on taxable hotel receipts for Goliad County were gathered from Comptroller tax files, which were then multiplied by 7 percent. The result was then extrapolated through 2018.
Local Government Impact
The local fiscal implications cannot be determined as the tax rate that might be set by the county and the timing for the imposition of this tax are unknown. However, the table illustrates the fiscal impact should Goliad County adopt a 7 percent county hotel occupancy tax rate effective September 1, 2013.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, KK, SD, AG
UP, KK, SD, AG