LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION April 13, 2015 TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB3693 by Landgraf (Relating to the authority of certain counties to impose a hotel occupancy tax.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Subsection 352.002(a), provisions authorizing counties to impose this tax, to add new Subsection 352.002(a)(30) to allow the commissioners court of a county that has a population of less than 10,000 and that borders the least populous county in the state to impose a county hotel tax. Local Government Impact Based on the population and geographical limitations set forth by the bill, Winkler County wouldbe the only eligible county. As the tax rate that might be set by the county and the timing of theimposition of this tax are unknown, there could be an indeterminate revenue gain to Winkler County. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, KK, SD, AG
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION
April 13, 2015
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB3693 by Landgraf (Relating to the authority of certain counties to impose a hotel occupancy tax.), As Introduced
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB3693 by Landgraf (Relating to the authority of certain counties to impose a hotel occupancy tax.), As Introduced
Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB3693 by Landgraf (Relating to the authority of certain counties to impose a hotel occupancy tax.), As Introduced
HB3693 by Landgraf (Relating to the authority of certain counties to impose a 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 Subsection 352.002(a), provisions authorizing counties to impose this tax, to add new Subsection 352.002(a)(30) to allow the commissioners court of a county that has a population of less than 10,000 and that borders the least populous county in the state to impose a county hotel tax.
Local Government Impact
Based on the population and geographical limitations set forth by the bill, Winkler County wouldbe the only eligible county. As the tax rate that might be set by the county and the timing of theimposition of this tax are unknown, there could be an indeterminate revenue gain to Winkler County.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, KK, SD, AG
UP, KK, SD, AG