LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 85TH LEGISLATIVE REGULAR SESSION March 29, 2017 TO: Honorable Craig Estes, Chair, Senate Committee on Natural Resources & Economic Development FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB799 by Rodríguez (relating to the authority of certain counties to impose a hotel occupancy tax.), Committee Report 1st House, Substituted No fiscal implication to the State is anticipated. This bill would amend Chapter 352 of the Tax Code, regarding county hotel occupancy taxes, to permit a county with a population of 90,000 or more, that borders the United Mexican States, does not border the Gulf of Mexico, and that does not have four or more cities that each have a population of more than 25,000 to impose a county hotel occupancy tax.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 would allow Webb and El Paso 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 29, 2017
TO: Honorable Craig Estes, Chair, Senate Committee on Natural Resources & Economic Development FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB799 by Rodríguez (relating to the authority of certain counties to impose a hotel occupancy tax.), Committee Report 1st House, Substituted
TO: Honorable Craig Estes, Chair, Senate Committee on Natural Resources & Economic Development
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: SB799 by Rodríguez (relating to the authority of certain counties to impose a hotel occupancy tax.), Committee Report 1st House, Substituted
Honorable Craig Estes, Chair, Senate Committee on Natural Resources & Economic Development
Honorable Craig Estes, Chair, Senate Committee on Natural Resources & Economic Development
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
SB799 by Rodríguez (relating to the authority of certain counties to impose a hotel occupancy tax.), Committee Report 1st House, Substituted
SB799 by Rodríguez (relating to the authority of certain counties to impose a hotel occupancy tax.), Committee Report 1st House, Substituted
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
This bill would amend Chapter 352 of the Tax Code, regarding county hotel occupancy taxes, to permit a county with a population of 90,000 or more, that borders the United Mexican States, does not border the Gulf of Mexico, and that does not have four or more cities that each have a population of more than 25,000 to impose a county hotel occupancy tax.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 would allow Webb and El Paso 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