LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION May 22, 2021 TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB2172 by Morales, Eddie (Relating to the hotel occupancy tax imposed by certain counties and the use of revenue from that tax; reducing the maximum rate of that tax.), Committee Report 2nd House, Substituted 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 amend Section 352.003 by adding Subsection (y) to impose a 2 percent county tax rate ceiling for a county where there is an Indian reservation under the jurisdiction of the United States government. The bill would amend Section 352.002(d) to allow that county's tax to apply in a municipality which imposes a municipal hotel occupancy tax, and would add Section 352.114 to authorize the same county to use its tax revenue for up to 10 years 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 apply to Maverick County. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, AJL, KK, SD, BRI
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION
May 22, 2021
TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB2172 by Morales, Eddie (Relating to the hotel occupancy tax imposed by certain counties and the use of revenue from that tax; reducing the maximum rate of that tax.), Committee Report 2nd House, Substituted
TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB2172 by Morales, Eddie (Relating to the hotel occupancy tax imposed by certain counties and the use of revenue from that tax; reducing the maximum rate of that tax.), Committee Report 2nd House, Substituted
Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development
Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
HB2172 by Morales, Eddie (Relating to the hotel occupancy tax imposed by certain counties and the use of revenue from that tax; reducing the maximum rate of that tax.), Committee Report 2nd House, Substituted
HB2172 by Morales, Eddie (Relating to the hotel occupancy tax imposed by certain counties and the use of revenue from that tax; reducing the maximum rate of that tax.), Committee Report 2nd House, Substituted
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 amend Section 352.003 by adding Subsection (y) to impose a 2 percent county tax rate ceiling for a county where there is an Indian reservation under the jurisdiction of the United States government. The bill would amend Section 352.002(d) to allow that county's tax to apply in a municipality which imposes a municipal hotel occupancy tax, and would add Section 352.114 to authorize the same county to use its tax revenue for up to 10 years 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 Impact
The bill would apply to Maverick County.
Source Agencies: b > td > 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: b > td > JMc, AJL, KK, SD, BRI
JMc, AJL, KK, SD, BRI