LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION April 22, 2021 TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB4305 by Morales, Eddie (relating to the use of hotel occupancy tax revenue by certain municipalities and counties.), Committee Report 1st House, Substituted No fiscal implication to the State is anticipated. The bill would amend Chapters 351 and 352 of the Tax Code, regarding municipal and county hotel occupancy tax.The bill would amend Section 351.10692 of the Tax Code, regarding the allocation and use of municipality hotel occupancy tax revenue in 1) a municipality located in a county with a total area of more than 6,000 square miles and 2) a municipality located in a county with a total area of more than 3,850 square miles but less than 4,000 square miles. The bill addresses the use of this revenue for the preservation of dark skies through construction and maintenance of infrastructure and the purchase and installation of hardware that reduces light pollution and sky glow and would place limitations on the use of this revenue.The bill would amend Section 352.102 of the Tax Code regarding the use of county hotel occupancy tax in counties bordering Mexico and would allow counties described by Sections 352.002(a)(7) and 352.002(a)(14) to use revenue also for the preservation of dark skies.The bill would repeal Section 351.1035 of the Tax Code regarding allocation of municipal hotel occupancy tax revenue in certain border counties.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 all cities in Presidio and Brewster counties could allocate and use municipal hotel occupancy tax revenue. The bill would affect the manner in which Jeff Davis and Brewster counties could allocate and use county hotel occupancy tax revenue. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, KK, BRI, SD
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION
April 22, 2021
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB4305 by Morales, Eddie (relating to the use of hotel occupancy tax revenue by certain municipalities and counties.), Committee Report 1st House, Substituted
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB4305 by Morales, Eddie (relating to the use of hotel occupancy tax revenue by certain municipalities and counties.), Committee Report 1st House, Substituted
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
HB4305 by Morales, Eddie (relating to the use of hotel occupancy tax revenue by certain municipalities and counties.), Committee Report 1st House, Substituted
HB4305 by Morales, Eddie (relating to the use of hotel occupancy tax revenue by certain municipalities and counties.), Committee Report 1st House, Substituted
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapters 351 and 352 of the Tax Code, regarding municipal and county hotel occupancy tax.The bill would amend Section 351.10692 of the Tax Code, regarding the allocation and use of municipality hotel occupancy tax revenue in 1) a municipality located in a county with a total area of more than 6,000 square miles and 2) a municipality located in a county with a total area of more than 3,850 square miles but less than 4,000 square miles. The bill addresses the use of this revenue for the preservation of dark skies through construction and maintenance of infrastructure and the purchase and installation of hardware that reduces light pollution and sky glow and would place limitations on the use of this revenue.The bill would amend Section 352.102 of the Tax Code regarding the use of county hotel occupancy tax in counties bordering Mexico and would allow counties described by Sections 352.002(a)(7) and 352.002(a)(14) to use revenue also for the preservation of dark skies.The bill would repeal Section 351.1035 of the Tax Code regarding allocation of municipal hotel occupancy tax revenue in certain border counties.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 all cities in Presidio and Brewster counties could allocate and use municipal hotel occupancy tax revenue. The bill would affect the manner in which Jeff Davis and Brewster counties could allocate and use county hotel occupancy tax revenue.
Source Agencies: b > td > 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: b > td > JMc, KK, BRI, SD
JMc, KK, BRI, SD