LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION May 15, 2023 TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB3453 by Jetton (Relating to authorizing certain counties to impose a hotel occupancy tax, the applicability and rates of that tax in certain counties, 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 (ee) to authorize the commissioners court of a county with a population of 800,000 or more that is adjacent to a county with a population of four million or to impose a county hotel occupancy tax. The bill would add Section 352.003(bb) to state that the county's hotel occupancy tax rate may not exceed seven percent of price paid for a room in a hotel and that it may not exceed two percent of the price paid for a room in a hotel if the hotel is located in the jurisdiction of a municipality that imposes a hotel occupancy tax. The bill would add Section 352.115 to authorize the county to use the revenue from the county hotel occupancy tax to construct, maintain, and operate a multi-event sports and entertainment venue that substantially increases regional sporting events and related economic activity at hotels in the county.The bill would have no state revenue implications. Local Government ImpactThe bill would apply to Fort Bend County. Source Agencies: b > td > LBB Staff: b > td > JMc, MOc, KK, BRI, SD
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
May 15, 2023
TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB3453 by Jetton (Relating to authorizing certain counties to impose a hotel occupancy tax, the applicability and rates of that tax in certain counties, 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: HB3453 by Jetton (Relating to authorizing certain counties to impose a hotel occupancy tax, the applicability and rates of that tax in certain counties, 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
HB3453 by Jetton (Relating to authorizing certain counties to impose a hotel occupancy tax, the applicability and rates of that tax in certain counties, and the use of revenue from that tax.), As Engrossed
HB3453 by Jetton (Relating to authorizing certain counties to impose a hotel occupancy tax, the applicability and rates of that tax in certain counties, 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 (ee) to authorize the commissioners court of a county with a population of 800,000 or more that is adjacent to a county with a population of four million or to impose a county hotel occupancy tax. The bill would add Section 352.003(bb) to state that the county's hotel occupancy tax rate may not exceed seven percent of price paid for a room in a hotel and that it may not exceed two percent of the price paid for a room in a hotel if the hotel is located in the jurisdiction of a municipality that imposes a hotel occupancy tax. The bill would add Section 352.115 to authorize the county to use the revenue from the county hotel occupancy tax to construct, maintain, and operate a multi-event sports and entertainment venue that substantially increases regional sporting events and related economic activity at hotels in the county.The bill would have no state revenue implications.
Local Government Impact
The bill would apply to Fort Bend County.
Source Agencies: b > td >
LBB Staff: b > td > JMc, MOc, KK, BRI, SD
JMc, MOc, KK, BRI, SD