LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION April 9, 2013 TO: Honorable Bob Deuell, Chair, Senate Committee on Economic Development FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB1703 by Zaffirini (Relating to the use of hotel occupancy tax revenue in certain municipalities and counties.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 351 of the Tax Code, regarding municipal hotel occupancy taxes, to authorize a municipality located in a county with a population less than 50,000, through which the Aransas River flows, and that has a municipality with a population of more than 10,000, to use a portion of the revenue from its municipal hotel occupancy tax for critical water infrastructure to address a severe drought that would directly impair area hotel activity. The bill would amend Chapter 352 of the Tax Code, regarding county hotel occupancy taxes, to allow a county with a population of less than 50,000, through which the Aransas River flows, that has a municipality with a population of more than 10,000, and that is authorized to impose a tax under this chapter to use a portion of the revenue from its county hotel occupancy tax to address transportation infrastructure damage that is attributable to hotel activity within the county. The bill would take effect immediately if it receives the requisite two-thirds vote of the membership of each house; otherwise, it would take effect September 1, 2013. Local Government Impact Based on the population and geographical limitations set forth by the bill, Beeville and Bee County would be the only eligible municipality and county. For an applicable municipality or county, an additional usage of hotel occupancy tax revenue would have no direct fiscal impact; although indirectly, it could create a savings if another revenue source had been used for this purpose. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, RB, SD, AG
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
April 9, 2013
TO: Honorable Bob Deuell, Chair, Senate Committee on Economic Development FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB1703 by Zaffirini (Relating to the use of hotel occupancy tax revenue in certain municipalities and counties.), As Introduced
TO: Honorable Bob Deuell, Chair, Senate Committee on Economic Development
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: SB1703 by Zaffirini (Relating to the use of hotel occupancy tax revenue in certain municipalities and counties.), As Introduced
Honorable Bob Deuell, Chair, Senate Committee on Economic Development
Honorable Bob Deuell, Chair, Senate Committee on Economic Development
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
SB1703 by Zaffirini (Relating to the use of hotel occupancy tax revenue in certain municipalities and counties.), As Introduced
SB1703 by Zaffirini (Relating to the use of hotel occupancy tax revenue in certain municipalities and counties.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 351 of the Tax Code, regarding municipal hotel occupancy taxes, to authorize a municipality located in a county with a population less than 50,000, through which the Aransas River flows, and that has a municipality with a population of more than 10,000, to use a portion of the revenue from its municipal hotel occupancy tax for critical water infrastructure to address a severe drought that would directly impair area hotel activity. The bill would amend Chapter 352 of the Tax Code, regarding county hotel occupancy taxes, to allow a county with a population of less than 50,000, through which the Aransas River flows, that has a municipality with a population of more than 10,000, and that is authorized to impose a tax under this chapter to use a portion of the revenue from its county hotel occupancy tax to address transportation infrastructure damage that is attributable to hotel activity within the county. The bill would take effect immediately if it receives the requisite two-thirds vote of the membership of each house; otherwise, it would take effect September 1, 2013.
The bill would amend Chapter 351 of the Tax Code, regarding municipal hotel occupancy taxes, to authorize a municipality located in a county with a population less than 50,000, through which the Aransas River flows, and that has a municipality with a population of more than 10,000, to use a portion of the revenue from its municipal hotel occupancy tax for critical water infrastructure to address a severe drought that would directly impair area hotel activity.
The bill would amend Chapter 352 of the Tax Code, regarding county hotel occupancy taxes, to allow a county with a population of less than 50,000, through which the Aransas River flows, that has a municipality with a population of more than 10,000, and that is authorized to impose a tax under this chapter to use a portion of the revenue from its county hotel occupancy tax to address transportation infrastructure damage that is attributable to hotel activity within the county.
The bill would take effect immediately if it receives the requisite two-thirds vote of the membership of each house; otherwise, it would take effect September 1, 2013.
Local Government Impact
Based on the population and geographical limitations set forth by the bill, Beeville and Bee County would be the only eligible municipality and county. For an applicable municipality or county, an additional usage of hotel occupancy tax revenue would have no direct fiscal impact; although indirectly, it could create a savings if another revenue source had been used for this purpose.
Based on the population and geographical limitations set forth by the bill, Beeville and Bee County would be the only eligible municipality and county. For an applicable municipality or county, an additional usage of hotel occupancy tax revenue would have no direct fiscal impact; although indirectly, it could create a savings if another revenue source had been used for this purpose.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, RB, SD, AG
UP, RB, SD, AG