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: HB3565 by Smith (Relating to the authority of certain counties to impose a hotel occupancy 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 commissioner's court of a county with a population of not more than 40,000 that borders the Red River and includes a wildlife management area may impose a county hotel occupancy tax. 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.The bill would have no state revenue implications. Local Government ImpactThe bill would allow Fannin 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: HB3565 by Smith (Relating to the authority of certain counties to impose a hotel occupancy tax.), As Introduced
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB3565 by Smith (Relating to the authority of certain counties to impose a hotel occupancy 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
HB3565 by Smith (Relating to the authority of certain counties to impose a hotel occupancy tax.), As Introduced
HB3565 by Smith (Relating to the authority of certain counties to impose a hotel occupancy 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 commissioner's court of a county with a population of not more than 40,000 that borders the Red River and includes a wildlife management area may impose a county hotel occupancy tax. 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.The bill would have no state revenue implications.
Local Government Impact
The bill would allow Fannin 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