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: HB2353 by Kuempel (Relating to the use of hotel occupancy tax revenue by certain municipalities.), As Engrossed No fiscal implication to the State is anticipated. The bill would amend Chapter 351 of the Tax Code, regarding municipal hotel occupancy taxes.The bill would amend Section 351.101 by adding Subsection (t) to authorize a municipality that is bisected by the Guadalupe River and is the county seat of a county with a population of 170,000 or more to use revenue from the municipal hotel occupancy tax for the promotion of tourism by the enhancement and upgrading of an existing sports facility or field.The bill would have no state revenue implications. Local Government ImpactThis bill applies to Seguin. 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: HB2353 by Kuempel (Relating to the use of hotel occupancy tax revenue by certain municipalities.), As Engrossed
TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB2353 by Kuempel (Relating to the use of hotel occupancy tax revenue by certain municipalities.), 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
HB2353 by Kuempel (Relating to the use of hotel occupancy tax revenue by certain municipalities.), As Engrossed
HB2353 by Kuempel (Relating to the use of hotel occupancy tax revenue by certain municipalities.), As Engrossed
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 351 of the Tax Code, regarding municipal hotel occupancy taxes.The bill would amend Section 351.101 by adding Subsection (t) to authorize a municipality that is bisected by the Guadalupe River and is the county seat of a county with a population of 170,000 or more to use revenue from the municipal hotel occupancy tax for the promotion of tourism by the enhancement and upgrading of an existing sports facility or field.The bill would have no state revenue implications.
Local Government Impact
This bill applies to Seguin.
Source Agencies: b > td >
LBB Staff: b > td > JMc, MOc, CMA, KK, SD, BRI
JMc, MOc, CMA, KK, SD, BRI