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: HB2209 by King, Tracy O. (Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 351 of the Tax Code, regarding municipal hotel occupancy tax.The bill would amend Chapter 351 of the Tax Code by adding Section 351.1069 regarding the allocation of municipal hotel occupancy taxes, to authorize a municipality that is the county seat of a county with a population of at least 8,500 and that county contains part of Chaparral Wildlife Management Area, to use all or any portion of the revenue from the municipal hotel occupancy tax for the construction and maintenance of a sports facility or the purchase or conversion of a building to serve as a city hall and visitor center.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, 2021. Local Government ImpactThe bill would affect the manner in which the City of Carrizo Springs could allocate its municipal hotel tax revenue. 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: HB2209 by King, Tracy O. (Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.), As Introduced
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB2209 by King, Tracy O. (Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.), 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
HB2209 by King, Tracy O. (Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.), As Introduced
HB2209 by King, Tracy O. (Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.), As Introduced
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 municipal hotel occupancy tax.The bill would amend Chapter 351 of the Tax Code by adding Section 351.1069 regarding the allocation of municipal hotel occupancy taxes, to authorize a municipality that is the county seat of a county with a population of at least 8,500 and that county contains part of Chaparral Wildlife Management Area, to use all or any portion of the revenue from the municipal hotel occupancy tax for the construction and maintenance of a sports facility or the purchase or conversion of a building to serve as a city hall and visitor center.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, 2021.
Local Government Impact
The bill would affect the manner in which the City of Carrizo Springs could allocate its municipal hotel tax revenue.
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