LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION March 30, 2023 TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB4441 by Meyer (Relating to reporting requirements for municipalities and counties that impose a hotel occupancy tax.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapters 351 and 352 of the Tax Code (Municipal Hotel Occupancy Taxes; County Hotel Occupancy Taxes) to change the due date of the annual report to the Comptroller to March 1 from February 20 of each year, clarify the type of information and manner in which the report is submitted, and allow the municipality or county to use a portion of its municipal or county hotel occupancy tax revenue towards making and submitting the report within certain monetary limits. 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, KK, SD, BRI
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
March 30, 2023
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB4441 by Meyer (Relating to reporting requirements for municipalities and counties that 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: HB4441 by Meyer (Relating to reporting requirements for municipalities and counties that 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
HB4441 by Meyer (Relating to reporting requirements for municipalities and counties that impose a hotel occupancy tax.), As Introduced
HB4441 by Meyer (Relating to reporting requirements for municipalities and counties that 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 Chapters 351 and 352 of the Tax Code (Municipal Hotel Occupancy Taxes; County Hotel Occupancy Taxes) to change the due date of the annual report to the Comptroller to March 1 from February 20 of each year, clarify the type of information and manner in which the report is submitted, and allow the municipality or county to use a portion of its municipal or county hotel occupancy tax revenue towards making and submitting the report within certain monetary limits.
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, KK, SD, BRI
JMc, KK, SD, BRI