LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION March 4, 2013 TO: Honorable Bob Deuell, Chair, Senate Committee On Economic Development FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB585 by Hegar (Relating to the use of municipal hotel occupancy tax revenue to enhance and upgrade sports facilities in certain municipalities.), 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. The bill would allow a municipality with a population of not more than 300,000 and in which a component of the University of Houston System is located, to use revenue from its municipal hotel occupancy tax for the promotion of tourism by the enhancement and upgrading of existing sports facilities or fields, including facilities or fields for baseball, softball, soccer, and flag football. The bill contains no state revenue or appropriation measures, and would affect only the uses of hotel tax revenues collected by the municipalities. 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, 2013. Local Government Impact According to the Comptroller of Public Accounts, any municipality in Victoria County would be affected by the bill's provisions, based on the U.S. Census Bureau's population estimates in the 2010 census and the presence of the University of Houston-Victoria. For an applicable municipality, 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 the promotion of tourism by the enhancement and upgrading of existing sports facilities or fields. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, RB, SD, AG
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
March 4, 2013
TO: Honorable Bob Deuell, Chair, Senate Committee On Economic Development FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB585 by Hegar (Relating to the use of municipal hotel occupancy tax revenue to enhance and upgrade sports facilities in certain municipalities.), As Introduced
TO: Honorable Bob Deuell, Chair, Senate Committee On Economic Development
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: SB585 by Hegar (Relating to the use of municipal hotel occupancy tax revenue to enhance and upgrade sports facilities in certain municipalities.), 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
SB585 by Hegar (Relating to the use of municipal hotel occupancy tax revenue to enhance and upgrade sports facilities in certain municipalities.), As Introduced
SB585 by Hegar (Relating to the use of municipal hotel occupancy tax revenue to enhance and upgrade sports facilities in certain municipalities.), 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. The bill would allow a municipality with a population of not more than 300,000 and in which a component of the University of Houston System is located, to use revenue from its municipal hotel occupancy tax for the promotion of tourism by the enhancement and upgrading of existing sports facilities or fields, including facilities or fields for baseball, softball, soccer, and flag football. The bill contains no state revenue or appropriation measures, and would affect only the uses of hotel tax revenues collected by the municipalities. 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, 2013.
The bill would amend Chapter 351 of the Tax Code, regarding municipal hotel occupancy taxes.
The bill would allow a municipality with a population of not more than 300,000 and in which a component of the University of Houston System is located, to use revenue from its municipal hotel occupancy tax for the promotion of tourism by the enhancement and upgrading of existing sports facilities or fields, including facilities or fields for baseball, softball, soccer, and flag football.
The bill contains no state revenue or appropriation measures, and would affect only the uses of hotel tax revenues collected by the municipalities.
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, 2013.
Local Government Impact
According to the Comptroller of Public Accounts, any municipality in Victoria County would be affected by the bill's provisions, based on the U.S. Census Bureau's population estimates in the 2010 census and the presence of the University of Houston-Victoria. For an applicable municipality, 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 the promotion of tourism by the enhancement and upgrading of existing sports facilities or fields.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, RB, SD, AG
UP, RB, SD, AG