LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 85TH LEGISLATIVE REGULAR SESSION April 25, 2017 TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB2526 by Canales (relating to the use of municipal hotel occupancy tax revenue by certain municipalities.), Committee Report 1st House, Substituted No fiscal implication to the State is anticipated. The bill would amend Chapter 351 of the Tax Code, regarding municipal hotel occupancy taxes, to add new Section 351.1068 to authorize a municipality that is the county seat of a county that (1) is adjacent to the Texas-Mexico border; (2) has a population of 500,000 or more; and (3) is adjacent to two or more counties each of which has a population of 50,000 or more, to use municipal hotel occupancy taxes for constructing, maintaining, or expanding a sports-related facility or sporting-related field on property owned by the municipality if the municipality's sports facilities and fields have been used in the preceding calendar year a combined total of more than 10 times for district, state, regional or national sports tournaments. The bill would limit the amount of municipal hotel tax revenue that may be used for that purpose. The bill would have no state revenue implications. This bill would take effect immediately upon enactment, assuming it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2017. Local Government Impact The bill's provisions would allow the City of Edinburg in Hidalgo County to use municipal hotel tax revenue to construct, maintain, or expand a sporting-related facility or property owned by the city if the municipality's sports facilities and fields have been used in the preceding calendar year a combined total of more than 10 times for district, state, regional or national sports tournaments. . Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, KK, SZ, SD
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 85TH LEGISLATIVE REGULAR SESSION
April 25, 2017
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB2526 by Canales (relating to the use of municipal hotel occupancy tax revenue by certain municipalities.), Committee Report 1st House, Substituted
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB2526 by Canales (relating to the use of municipal hotel occupancy tax revenue by certain municipalities.), Committee Report 1st House, Substituted
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
HB2526 by Canales (relating to the use of municipal hotel occupancy tax revenue by certain municipalities.), Committee Report 1st House, Substituted
HB2526 by Canales (relating to the use of municipal hotel occupancy tax revenue by certain municipalities.), Committee Report 1st House, Substituted
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 add new Section 351.1068 to authorize a municipality that is the county seat of a county that (1) is adjacent to the Texas-Mexico border; (2) has a population of 500,000 or more; and (3) is adjacent to two or more counties each of which has a population of 50,000 or more, to use municipal hotel occupancy taxes for constructing, maintaining, or expanding a sports-related facility or sporting-related field on property owned by the municipality if the municipality's sports facilities and fields have been used in the preceding calendar year a combined total of more than 10 times for district, state, regional or national sports tournaments. The bill would limit the amount of municipal hotel tax revenue that may be used for that purpose. The bill would have no state revenue implications. This bill would take effect immediately upon enactment, assuming it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2017.
Local Government Impact
The bill's provisions would allow the City of Edinburg in Hidalgo County to use municipal hotel tax revenue to construct, maintain, or expand a sporting-related facility or property owned by the city if the municipality's sports facilities and fields have been used in the preceding calendar year a combined total of more than 10 times for district, state, regional or national sports tournaments. .
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, KK, SZ, SD
UP, KK, SZ, SD