LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION April 11, 2021 TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB2172 by Morales, Eddie (Relating to the authority of certain counties to impose a hotel occupancy tax and the use of revenue from that 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. Section 352.002 would be amended by adding Subsection (v) to provide that the commissioners court of a county with a population of at least 50,000 that borders the Rio Grande River, that contains an airport owned by the county, and that does not contain an airport with regularly scheduled commercial airline flights may impose a county hotel occupancy tax. Chapter 352 would be amended by adding Section 352.114 to provide that in addition to any other purposes authorized by the chapter, the revenue from the tax imposed in a county authorized to impose the tax under Section 352.002(v) may be used to make improvements to an airport owned by the county. The bill would have no state revenue implications.The bill would take effect September 1, 2021. Local Government ImpactThe bill would allow Maverick County to impose a county hotel occupancy tax. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, KK, SD, BRI
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION
April 11, 2021
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB2172 by Morales, Eddie (Relating to the authority of certain counties to impose a hotel occupancy tax and the use of revenue from that tax.), As Introduced
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB2172 by Morales, Eddie (Relating to the authority of certain counties to impose a hotel occupancy tax and the use of revenue from that tax.), As Introduced
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
HB2172 by Morales, Eddie (Relating to the authority of certain counties to impose a hotel occupancy tax and the use of revenue from that tax.), As Introduced
HB2172 by Morales, Eddie (Relating to the authority of certain counties to impose a hotel occupancy tax and the use of revenue from that 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. Section 352.002 would be amended by adding Subsection (v) to provide that the commissioners court of a county with a population of at least 50,000 that borders the Rio Grande River, that contains an airport owned by the county, and that does not contain an airport with regularly scheduled commercial airline flights may impose a county hotel occupancy tax. Chapter 352 would be amended by adding Section 352.114 to provide that in addition to any other purposes authorized by the chapter, the revenue from the tax imposed in a county authorized to impose the tax under Section 352.002(v) may be used to make improvements to an airport owned by the county. The bill would have no state revenue implications.The bill would take effect September 1, 2021.
The bill would take effect September 1, 2021.
Local Government Impact
The bill would allow Maverick County to impose a county hotel occupancy tax.
Source Agencies: b > td > 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: b > td > JMc, KK, SD, BRI
JMc, KK, SD, BRI