LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION April 22, 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.), Committee Report 1st House, Substituted No fiscal implication to the State is anticipated. 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 tax would not apply to a hotel located in a municipality that imposes a tax under Chapter 351 of the Tax Code, relating to municipal hotel occupancy taxes. The bill would take effect immediately upon enactment, assuming that it received the requisite two-thirds majority votes in both houses. Otherwise, it would take effect September 1, 2013. Local Government Impact Based on the population and geographical limitations set forth by the bill, Goliad County would be the only eligible county. The Comptroller does not maintain data on municipalities that impose a hotel occupancy tax and the amount of revenue that would be subject to a county hotel occupancy tax is unknown, there could be an indeterminate revenue gain to Goliad County. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, KK, SD, AG
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
April 22, 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.), Committee Report 1st House, Substituted
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.), Committee Report 1st House, Substituted
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.), Committee Report 1st House, Substituted
HB2269 by Morrison (relating to authorizing certain counties to impose a county hotel occupancy tax.), Committee Report 1st House, Substituted
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
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 tax would not apply to a hotel located in a municipality that imposes a tax under Chapter 351 of the Tax Code, relating to municipal hotel occupancy taxes. The bill would take effect immediately upon enactment, assuming that it received the requisite two-thirds majority votes in both houses. Otherwise, it would take effect September 1, 2013.
Local Government Impact
Based on the population and geographical limitations set forth by the bill, Goliad County would be the only eligible county. The Comptroller does not maintain data on municipalities that impose a hotel occupancy tax and the amount of revenue that would be subject to a county hotel occupancy tax is unknown, there could be an indeterminate revenue gain to Goliad County.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, KK, SD, AG
UP, KK, SD, AG