LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION May 19, 2021 TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB3217 by Harris (Relating to the authority of certain counties to impose a hotel occupancy tax and the use of revenue from that tax.), As Engrossed 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 (cc) to provide that the commissioners court of a county with a population of more than 57,000 and less than 65,000 and that is bordered by the Neches and Trinity Rivers may impose a county hotel occupancy tax. The bill would amend Section 352.003 by adding Subsection (aa) to provide that the tax rate in a county authorized to impose the tax under Section 352.002(cc) may not exceed two percent of the price paid for a room in a hotel. Section 352.1037 would be amended by adding Subsection (b) to provide that the revenue from a tax imposed by a county authorized to impose the tax under Section 352.002(cc) may be used to repair and renovate a civic center owned by the county in addition to other purposes authorized by the chapter. The bill would have no state revenue implications.The bill would take effect September 1, 2021. Local Government ImpactThe bill would allow Anderson County to impose a county hotel occupancy tax. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, AJL, BRI, KK, SD
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION
May 19, 2021
TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB3217 by Harris (Relating to the authority of certain counties to impose a hotel occupancy tax and the use of revenue from that tax.), As Engrossed
TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB3217 by Harris (Relating to the authority of certain counties to impose a hotel occupancy tax and the use of revenue from that tax.), As Engrossed
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
HB3217 by Harris (Relating to the authority of certain counties to impose a hotel occupancy tax and the use of revenue from that tax.), As Engrossed
HB3217 by Harris (Relating to the authority of certain counties to impose a hotel occupancy tax and the use of revenue from that tax.), As Engrossed
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 (cc) to provide that the commissioners court of a county with a population of more than 57,000 and less than 65,000 and that is bordered by the Neches and Trinity Rivers may impose a county hotel occupancy tax. The bill would amend Section 352.003 by adding Subsection (aa) to provide that the tax rate in a county authorized to impose the tax under Section 352.002(cc) may not exceed two percent of the price paid for a room in a hotel. Section 352.1037 would be amended by adding Subsection (b) to provide that the revenue from a tax imposed by a county authorized to impose the tax under Section 352.002(cc) may be used to repair and renovate a civic center owned by the county in addition to other purposes authorized by the chapter. 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 Anderson 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, AJL, BRI, KK, SD
JMc, AJL, BRI, KK, SD