LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION April 3, 2023 TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1809 by Sparks (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 by adding Subsection (v) to authorize the commissioner's court of a county with a population of less than 3,000, that does not border another state, and that is adjacent to a county that contains a portion of Lake Meredith and has a population of more than 110,000 to impose a hotel occupancy tax.The bill would have no state revenue implications. Local Government ImpactThis bill would affect Armstrong County. Source Agencies: b > td > LBB Staff: b > td > JMc, MOc, SD, BRI, KK
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
April 3, 2023
TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1809 by Sparks (Relating to the authority of certain counties to impose a hotel occupancy tax.), As Introduced
TO: Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: SB1809 by Sparks (Relating to the authority of certain counties to impose a hotel occupancy tax.), As Introduced
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
SB1809 by Sparks (Relating to the authority of certain counties to impose a hotel occupancy tax.), As Introduced
SB1809 by Sparks (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 by adding Subsection (v) to authorize the commissioner's court of a county with a population of less than 3,000, that does not border another state, and that is adjacent to a county that contains a portion of Lake Meredith and has a population of more than 110,000 to impose a hotel occupancy tax.The bill would have no state revenue implications.
Local Government Impact
This bill would affect Armstrong County.
Source Agencies: b > td >
LBB Staff: b > td > JMc, MOc, SD, BRI, KK
JMc, MOc, SD, BRI, KK