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: HB5178 by Ashby (Relating to authorizing certain counties to impose a hotel occupancy tax and the applicability of that tax in certain counties.), 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 commissioner's court of a county that has a population of 80,000 or more and that contains a portion of the Angelina National Forest to levy a hotel occupancy tax. The bill would have no state revenue implications. Local Government ImpactThe bill applies to Angelina 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: HB5178 by Ashby (Relating to authorizing certain counties to impose a hotel occupancy tax and the applicability of that tax in certain counties.), As Engrossed TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB5178 by Ashby (Relating to authorizing certain counties to impose a hotel occupancy tax and the applicability of that tax in certain counties.), 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 HB5178 by Ashby (Relating to authorizing certain counties to impose a hotel occupancy tax and the applicability of that tax in certain counties.), As Engrossed HB5178 by Ashby (Relating to authorizing certain counties to impose a hotel occupancy tax and the applicability of that tax in certain counties.), 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 commissioner's court of a county that has a population of 80,000 or more and that contains a portion of the Angelina National Forest to levy a hotel occupancy tax. The bill would have no state revenue implications. Local Government Impact The bill applies to Angelina County. Source Agencies: b > td > LBB Staff: b > td > JMc, MOc, KK, BRI, SD JMc, MOc, KK, BRI, SD