LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION April 1, 2023 TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB1410 by Rogers (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.The bill would amend Section 352.002(a)(10) by authorizing a county that has a population of 50,000 or less and borders Possum Kingdom Lake to impose a county hotel occupancy lake. Under current law, the population threshold is 30,000 or less.The bill would have no state revenue implications. Local Government ImpactThe bill would apply to certain counties that border Possum Kingdom Lake. Source Agencies: b > td > LBB Staff: b > td > JMc, KK, SD, BRI
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
April 1, 2023
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB1410 by Rogers (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: HB1410 by Rogers (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
HB1410 by Rogers (Relating to the authority of certain counties to impose a hotel occupancy tax.), As Introduced
HB1410 by Rogers (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.The bill would amend Section 352.002(a)(10) by authorizing a county that has a population of 50,000 or less and borders Possum Kingdom Lake to impose a county hotel occupancy lake. Under current law, the population threshold is 30,000 or less.The bill would have no state revenue implications.
Local Government Impact
The bill would apply to certain counties that border Possum Kingdom Lake.
Source Agencies: b > td >
LBB Staff: b > td > JMc, KK, SD, BRI
JMc, KK, SD, BRI