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:HB3694 by Landgraf (Relating to the authority of certain municipalities to abolish the permanent resident hotel occupancy tax exemption.), As Introduced No fiscal implication to the State is anticipated. The bill would add new Subsection 351.002(d) to allow the governing body of a city with a population of less than 12,000 and in which an annual Wild, Wild West Fest is held to provide by ordinance that the municipal hotel occupancy tax applies to a person who is a permanent resident of a hotel. Under current law Subsection 351.002(c) exempts a person who is a permanent hotel resident from the municipal hotel occupancy tax, as Section 156.101 of the Tax Code exempts that person from the state hotel occupancy tax. The bill's Subsection 351.002(d) would allow the city that meets the bill's criteria (the city of Andrews) to impose the municipal hotel occupancy tax on such permanent residents. Local Government Impact The bill would have no effect on state revenues. Municipal hotel occupancy taxes are remitted directly to the appropriate municipalities and the Comptroller of Public Accounts does not have data on those revenues. Therefore, the bill could have an indeterminate revenue gain to the city of Andrews. 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:HB3694 by Landgraf (Relating to the authority of certain municipalities to abolish the permanent resident hotel occupancy tax exemption.), As Introduced
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB3694 by Landgraf (Relating to the authority of certain municipalities to abolish the permanent resident hotel occupancy tax exemption.), 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
HB3694 by Landgraf (Relating to the authority of certain municipalities to abolish the permanent resident hotel occupancy tax exemption.), As Introduced
HB3694 by Landgraf (Relating to the authority of certain municipalities to abolish the permanent resident hotel occupancy tax exemption.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would add new Subsection 351.002(d) to allow the governing body of a city with a population of less than 12,000 and in which an annual Wild, Wild West Fest is held to provide by ordinance that the municipal hotel occupancy tax applies to a person who is a permanent resident of a hotel. Under current law Subsection 351.002(c) exempts a person who is a permanent hotel resident from the municipal hotel occupancy tax, as Section 156.101 of the Tax Code exempts that person from the state hotel occupancy tax. The bill's Subsection 351.002(d) would allow the city that meets the bill's criteria (the city of Andrews) to impose the municipal hotel occupancy tax on such permanent residents.
Local Government Impact
The bill would have no effect on state revenues. Municipal hotel occupancy taxes are remitted directly to the appropriate municipalities and the Comptroller of Public Accounts does not have data on those revenues. Therefore, the bill could have an indeterminate revenue gain to the city of Andrews.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, KK, SD, AG
UP, KK, SD, AG