LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION April 6, 2015 TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB3772 by Nevárez (Relating to the use of municipal hotel occupancy tax revenue to enhance and upgrade sports facilities and fields in certain municipalities.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Tax Code Section 351.1076, regarding the allocation of revenue, which sets requirements for municipalities spending revenues from this tax for the enhancement and upgrading of existing sports facilities or fields. Local Government Impact The bill would exclude the city of Pecos from the requirements of Section 351.1076 regarding the amount of hotel occupancy tax that may be 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, KK, AG LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION April 6, 2015 TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB3772 by Nevárez (Relating to the use of municipal hotel occupancy tax revenue to enhance and upgrade sports facilities and fields in certain municipalities.), As Introduced TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE: HB3772 by Nevárez (Relating to the use of municipal hotel occupancy tax revenue to enhance and upgrade sports facilities and fields in certain municipalities.), 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 HB3772 by Nevárez (Relating to the use of municipal hotel occupancy tax revenue to enhance and upgrade sports facilities and fields in certain municipalities.), As Introduced HB3772 by Nevárez (Relating to the use of municipal hotel occupancy tax revenue to enhance and upgrade sports facilities and fields 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 Tax Code Section 351.1076, regarding the allocation of revenue, which sets requirements for municipalities spending revenues from this tax for the enhancement and upgrading of existing sports facilities or fields. Local Government Impact The bill would exclude the city of Pecos from the requirements of Section 351.1076 regarding the amount of hotel occupancy tax that may be 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, KK, AG UP, KK, AG