LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION April 12, 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 and the applicability and rates of that tax in certain counties.), Committee Report 1st House, Substituted 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 amend Section 352.003 by adding Subsection (bb) to state that the tax rate in a county authorized to impose the tax under Section 352.002(v) may not exceed 7.0 percent of the price of a room and that it may not exceed 2.0 percent if the hotel is located a municipality that imposes a municipal hotel occupancy tax or the extraterritorial jurisdiction of a municipality that imposes a municipal 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, BRI, SD, KK
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
April 12, 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 and the applicability and rates of that tax in certain counties.), Committee Report 1st House, Substituted
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 and the applicability and rates of that tax in certain counties.), Committee Report 1st House, Substituted
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 and the applicability and rates of that tax in certain counties.), Committee Report 1st House, Substituted
SB1809 by Sparks (relating to the authority of certain counties to impose a hotel occupancy tax and the applicability and rates of that tax in certain counties.), Committee Report 1st House, Substituted
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 amend Section 352.003 by adding Subsection (bb) to state that the tax rate in a county authorized to impose the tax under Section 352.002(v) may not exceed 7.0 percent of the price of a room and that it may not exceed 2.0 percent if the hotel is located a municipality that imposes a municipal hotel occupancy tax or the extraterritorial jurisdiction of a municipality that imposes a municipal hotel occupancy tax.The bill would have no state revenue implications.
The bill would amend Section 352.003 by adding Subsection (bb) to state that the tax rate in a county authorized to impose the tax under Section 352.002(v) may not exceed 7.0 percent of the price of a room and that it may not exceed 2.0 percent if the hotel is located a municipality that imposes a municipal hotel occupancy tax or the extraterritorial jurisdiction of a municipality that imposes a municipal 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, BRI, SD, KK
JMc, MOc, BRI, SD, KK