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:SB942 by Hughes (relating to the use of municipal hotel occupancy tax revenue in 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 local hotel taxes. The bill would amend Section 351.101, regarding the use of municipal hotel tax revenue, to add Subsection (n) to permit a city that has a population of not more than 1,500 and is located in a county that borders Arkansas and Louisiana to use revenue from the municipal hotel occupancy tax for the promotion of tourism by the enhancement and upgrading of an existing sports facility or field, provided the city owns the facility or field and the facility was used in the preceding calendar year a combined total of more than 10 times for district, state, regional or national sports tournaments. The municipality may not spend an amount of municipal hotel occupancy tax for this purpose in an amount that exceeds the amount of area hotel revenue attributable to the enhancements and upgrades.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 Based on the 2010 decennial census, the bill would authorize the city of Queen City to use municipal hotel tax revenue for certain existing sports facilities. 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:SB942 by Hughes (relating to the use of municipal hotel occupancy tax revenue in certain municipalities.), 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: SB942 by Hughes (relating to the use of municipal hotel occupancy tax revenue in certain municipalities.), 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
SB942 by Hughes (relating to the use of municipal hotel occupancy tax revenue in certain municipalities.), Committee Report 1st House, Substituted
SB942 by Hughes (relating to the use of municipal hotel occupancy tax revenue in 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 local hotel taxes. The bill would amend Section 351.101, regarding the use of municipal hotel tax revenue, to add Subsection (n) to permit a city that has a population of not more than 1,500 and is located in a county that borders Arkansas and Louisiana to use revenue from the municipal hotel occupancy tax for the promotion of tourism by the enhancement and upgrading of an existing sports facility or field, provided the city owns the facility or field and the facility was used in the preceding calendar year a combined total of more than 10 times for district, state, regional or national sports tournaments. The municipality may not spend an amount of municipal hotel occupancy tax for this purpose in an amount that exceeds the amount of area hotel revenue attributable to the enhancements and upgrades.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
Based on the 2010 decennial census, the bill would authorize the city of Queen City to use municipal hotel tax revenue for certain existing sports facilities.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, SZ, SD, KK
UP, SZ, SD, KK