LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION March 26, 2013 TO: Honorable Tracy O. King, Chair, House Committee on Agriculture & Livestock FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB722 by King, Tracy O. (Relating to the authority of certain counties to impose a county hotel occupancy tax.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 352 of the Tax Code, regarding county hotel occupancy taxes. The bill would allow a county through which the Nueces River flows, has a population of more than 11,500 and less than 25,000, and shares a border with a county that borders the United Mexican States, to impose a county hotel occupancy tax. The tax would not apply to a hotel located in a municipality that charges a municipal hotel occupancy tax under Chapter 351 of this code. The bill would take effect immediately upon receiving two-thirds majority vote in each house. Otherwise, the bill would take effect September 1, 2013. Local Government Impact Based on the population and geographical limitations set forth by the bill, Zavala County would be the only eligible county. The bill's provisions would not apply to Crystal City as that municipality already charges a municipal hotel tax authorized under Chapter 351. The Comptroller of Public Accounts does not have data on any hotels located elsewhere in Zavala County necessary to estimate the potential revenue that could result from the enactment of the bill. Depending on whether Zavala County would impose a county hotel tax, the bill could have an indeterminate revenue gain to Zavala County. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, SZ, SD, AG
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
March 26, 2013
TO: Honorable Tracy O. King, Chair, House Committee on Agriculture & Livestock FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB722 by King, Tracy O. (Relating to the authority of certain counties to impose a county hotel occupancy tax.), As Introduced
TO: Honorable Tracy O. King, Chair, House Committee on Agriculture & Livestock
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB722 by King, Tracy O. (Relating to the authority of certain counties to impose a county hotel occupancy tax.), As Introduced
Honorable Tracy O. King, Chair, House Committee on Agriculture & Livestock
Honorable Tracy O. King, Chair, House Committee on Agriculture & Livestock
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB722 by King, Tracy O. (Relating to the authority of certain counties to impose a county hotel occupancy tax.), As Introduced
HB722 by King, Tracy O. (Relating to the authority of certain counties to impose a county hotel occupancy tax.), 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 county hotel occupancy taxes. The bill would allow a county through which the Nueces River flows, has a population of more than 11,500 and less than 25,000, and shares a border with a county that borders the United Mexican States, to impose a county hotel occupancy tax. The tax would not apply to a hotel located in a municipality that charges a municipal hotel occupancy tax under Chapter 351 of this code. 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 Chapter 352 of the Tax Code, regarding county hotel occupancy taxes.
The bill would allow a county through which the Nueces River flows, has a population of more than 11,500 and less than 25,000, and shares a border with a county that borders the United Mexican States, to impose a county hotel occupancy tax. The tax would not apply to a hotel located in a municipality that charges a municipal hotel occupancy tax under Chapter 351 of this code.
The bill would take effect immediately upon receiving two-thirds majority vote in each house. Otherwise, the bill would take effect September 1, 2013.
Local Government Impact
Based on the population and geographical limitations set forth by the bill, Zavala County would be the only eligible county. The bill's provisions would not apply to Crystal City as that municipality already charges a municipal hotel tax authorized under Chapter 351. The Comptroller of Public Accounts does not have data on any hotels located elsewhere in Zavala County necessary to estimate the potential revenue that could result from the enactment of the bill. Depending on whether Zavala County would impose a county hotel tax, the bill could have an indeterminate revenue gain to Zavala County.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, SZ, SD, AG
UP, SZ, SD, AG