LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION May 6, 2023 TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB1034 by Stucky (Relating to authorizing 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.The bill would amend Section 352.002 by adding Subsection (w) to authorize the commissioner's court of a county with a population of more than 65,000 that contains a portion of a national grasslands to impose a county hotel occupancy tax. The bill would amend Section 352.003 by adding Subsection (bb) to impose a 2 percent county tax rate ceiling. The bill would add Section 352.115 to to provide restrictions on the allowable uses of the hotel occupancy tax revenue in this county.The bill would have no state revenue implications. Local Government ImpactThe bill would apply to Wise County. Source Agencies: b > td > LBB Staff: b > td > JMc, MOc, CMA, KK, SD, BRI
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
May 6, 2023
TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB1034 by Stucky (Relating to authorizing 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: HB1034 by Stucky (Relating to authorizing 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
HB1034 by Stucky (Relating to authorizing certain counties to impose a hotel occupancy tax and the use of revenue from that tax.), As Engrossed
HB1034 by Stucky (Relating to authorizing 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.The bill would amend Section 352.002 by adding Subsection (w) to authorize the commissioner's court of a county with a population of more than 65,000 that contains a portion of a national grasslands to impose a county hotel occupancy tax. The bill would amend Section 352.003 by adding Subsection (bb) to impose a 2 percent county tax rate ceiling. The bill would add Section 352.115 to to provide restrictions on the allowable uses of the hotel occupancy tax revenue in this county.The bill would have no state revenue implications.
Local Government Impact
The bill would apply to Wise County.
Source Agencies: b > td >
LBB Staff: b > td > JMc, MOc, CMA, KK, SD, BRI
JMc, MOc, CMA, KK, SD, BRI