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:HB902 by Nevárez (relating to the use by certain municipalities of hotel occupancy tax revenue to improve or expand certain airports.), 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 351.1036 to authorize a municipality that is the county seat of a county (1) that borders the United Mexican States; (2) a county described by Section 352.002(a)(7); and (3) a county described by Section 352.002(a)(14), to use municipal hotel occupancy taxes to improve or expand an airport. The bill would have no state revenue implications. The bill would take effect immediately if it receives a vote of two-thirds of all the members elected to each house; otherwise it would take effect September 1, 2017. Local Government Impact The bill would permit the city of Marfa to use municipal hotel occupancy tax revenue to improve or expand an airport described in the bill, and would limit the amount of municipal hotel tax revenue that may be used for that purpose. The bill would give the governing body of the city of Marfa sufficient control over revenue described by this section to ensure that revenue is used to benefit the municipality by improving or expanding an airport described by this subsection. The new section would expire on December 31, 2032. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, SD, SZ, KK
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:HB902 by Nevárez (relating to the use by certain municipalities of hotel occupancy tax revenue to improve or expand certain airports.), Committee Report 1st House, Substituted
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB902 by Nevárez (relating to the use by certain municipalities of hotel occupancy tax revenue to improve or expand certain airports.), 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
HB902 by Nevárez (relating to the use by certain municipalities of hotel occupancy tax revenue to improve or expand certain airports.), Committee Report 1st House, Substituted
HB902 by Nevárez (relating to the use by certain municipalities of hotel occupancy tax revenue to improve or expand certain airports.), 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 351.1036 to authorize a municipality that is the county seat of a county (1) that borders the United Mexican States; (2) a county described by Section 352.002(a)(7); and (3) a county described by Section 352.002(a)(14), to use municipal hotel occupancy taxes to improve or expand an airport. The bill would have no state revenue implications. The bill would take effect immediately if it receives a vote of two-thirds of all the members elected to each house; otherwise it would take effect September 1, 2017.
Local Government Impact
The bill would permit the city of Marfa to use municipal hotel occupancy tax revenue to improve or expand an airport described in the bill, and would limit the amount of municipal hotel tax revenue that may be used for that purpose. The bill would give the governing body of the city of Marfa sufficient control over revenue described by this section to ensure that revenue is used to benefit the municipality by improving or expanding an airport described by this subsection. The new section would expire on December 31, 2032.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, SD, SZ, KK
UP, SD, SZ, KK