LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION April 11, 2025 TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB1039 by Morales, Eddie (Relating to the use of hotel occupancy tax revenue by certain municipalities.), As Introduced No fiscal implication to the State is anticipated. Local Government ImpactThe bill would repeal the provisions regarding the allocation of municipal hotel occupancy tax collections in a municipality that is the largest municipality in a county that borders the United Mexican States and in which there is located a national park of more than 400,000 acres. Under current law at least 50 percent of collections must be spent on advertising and promotional programs to attract tourists; not more than 15 percent may be used for the encouragement, promotion, improvement, and application of the arts; and not more than 15 percent may be used for historical restoration and preservation. Source Agencies: b > td > LBB Staff: b > td > JMc, KK, SD, BRI, RStu
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION
April 11, 2025
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB1039 by Morales, Eddie (Relating to the use of hotel occupancy tax revenue by certain municipalities.), As Introduced
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB1039 by Morales, Eddie (Relating to the use of hotel occupancy tax revenue by certain municipalities.), 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
HB1039 by Morales, Eddie (Relating to the use of hotel occupancy tax revenue by certain municipalities.), As Introduced
HB1039 by Morales, Eddie (Relating to the use of hotel occupancy tax revenue by certain municipalities.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
Local Government Impact
The bill would repeal the provisions regarding the allocation of municipal hotel occupancy tax collections in a municipality that is the largest municipality in a county that borders the United Mexican States and in which there is located a national park of more than 400,000 acres. Under current law at least 50 percent of collections must be spent on advertising and promotional programs to attract tourists; not more than 15 percent may be used for the encouragement, promotion, improvement, and application of the arts; and not more than 15 percent may be used for historical restoration and preservation.
Source Agencies: b > td >
LBB Staff: b > td > JMc, KK, SD, BRI, RStu
JMc, KK, SD, BRI, RStu