LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION April 14, 2021 TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1655 by Birdwell (Relating to an annual report submitted to the comptroller by a county that imposes certain hotel occupancy taxes.), As Introduced No significant fiscal implication to the State is anticipated. The bill would amend Subchapter A, Chapter 352, of the Tax Code, regarding county hotel occupancy taxes. The bill would add Section 352.009 to require a county to file an annual report with the Comptroller stating its county hotel occupancy tax rate and amount of revenue it collected during the county's preceding fiscal year. Counties would be required to submit the information in a form prescribed by the Comptroller, by direct link, or by clear statement describing the location of the information on the county's internet website. The report would be due February 20 each year. The bill would allow the Comptroller to adopt rules necessary to administer this section.The Comptroller's office indicates that there would be no administrative costs associated with implementing the provisions of the bill.The bill would take effect immediately upon enactment, assuming that it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2021. Local Government ImpactNo significant fiscal implication to units of local government is anticipated. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, AJL, SD, BRI
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION
April 14, 2021
TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1655 by Birdwell (Relating to an annual report submitted to the comptroller by a county that imposes certain hotel occupancy taxes.), As Introduced
TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: SB1655 by Birdwell (Relating to an annual report submitted to the comptroller by a county that imposes certain hotel occupancy taxes.), As Introduced
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
SB1655 by Birdwell (Relating to an annual report submitted to the comptroller by a county that imposes certain hotel occupancy taxes.), As Introduced
SB1655 by Birdwell (Relating to an annual report submitted to the comptroller by a county that imposes certain hotel occupancy taxes.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend Subchapter A, Chapter 352, of the Tax Code, regarding county hotel occupancy taxes. The bill would add Section 352.009 to require a county to file an annual report with the Comptroller stating its county hotel occupancy tax rate and amount of revenue it collected during the county's preceding fiscal year. Counties would be required to submit the information in a form prescribed by the Comptroller, by direct link, or by clear statement describing the location of the information on the county's internet website. The report would be due February 20 each year. The bill would allow the Comptroller to adopt rules necessary to administer this section.The Comptroller's office indicates that there would be no administrative costs associated with implementing the provisions of the bill.The bill would take effect immediately upon enactment, assuming that 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 allow the Comptroller to adopt rules necessary to administer this section.
The Comptroller's office indicates that there would be no administrative costs associated with implementing the provisions of the bill.
The bill would take effect immediately upon enactment, assuming that 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
No significant fiscal implication to units of local government is anticipated.
Source Agencies: b > td > 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: b > td > JMc, AJL, SD, BRI
JMc, AJL, SD, BRI