LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 85TH LEGISLATIVE REGULAR SESSION March 27, 2017 TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB926 by Murr (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 Chapter 352 of the Tax Code, regarding county hotel occupancy taxes. The bill would revise Section 352.002, regarding the authorization of a county hotel tax for specific counties, Subsection (a)(16) which currently describes a county with a population of 25,000 or less, whose territory is less than 750 square miles, and that has two incorporated municipalities, each with a population of 800 or less, located on the Frio River. The revision would add, following the population provision, that at least one of the two incorporated municipalities is located on the Frio River.The bill would have no state revenue implications.The 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 would allow Real County to impose a county hotel occupancy tax. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, SZ, SD, KK
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 85TH LEGISLATIVE REGULAR SESSION
March 27, 2017
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB926 by Murr (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: HB926 by Murr (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
HB926 by Murr (Relating to the authority of certain counties to impose a hotel occupancy tax.), As Introduced
HB926 by Murr (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 Chapter 352 of the Tax Code, regarding county hotel occupancy taxes. The bill would revise Section 352.002, regarding the authorization of a county hotel tax for specific counties, Subsection (a)(16) which currently describes a county with a population of 25,000 or less, whose territory is less than 750 square miles, and that has two incorporated municipalities, each with a population of 800 or less, located on the Frio River. The revision would add, following the population provision, that at least one of the two incorporated municipalities is located on the Frio River.The bill would have no state revenue implications.The 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 would allow Real County to impose a county hotel occupancy tax.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, SZ, SD, KK
UP, SZ, SD, KK