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: HB4926 by Wharton (Relating to authorizing certain counties to impose a hotel occupancy tax and the use of revenue from that tax.), As Introduced No fiscal implication to the State is anticipated. Local Government ImpactThe bill would authorize the commissioners court of a county with a population of less than 100,000 that borders the Navasota River and in which an annual renaissance festival is held may impose a county hotel occupancy tax, with some restrictions. The bill would establish rates and allowable uses of the revenue. Source Agencies: b > td > LBB Staff: b > td > JMc, KK, SD, BRI 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: HB4926 by Wharton (Relating to authorizing certain counties to impose a hotel occupancy tax and the use of revenue from that tax.), As Introduced TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB4926 by Wharton (Relating to authorizing certain counties to impose a hotel occupancy tax and the use of revenue from that 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 HB4926 by Wharton (Relating to authorizing certain counties to impose a hotel occupancy tax and the use of revenue from that tax.), As Introduced HB4926 by Wharton (Relating to authorizing certain counties to impose a hotel occupancy tax and the use of revenue from that tax.), As Introduced No fiscal implication to the State is anticipated. No fiscal implication to the State is anticipated. Local Government Impact The bill would authorize the commissioners court of a county with a population of less than 100,000 that borders the Navasota River and in which an annual renaissance festival is held may impose a county hotel occupancy tax, with some restrictions. The bill would establish rates and allowable uses of the revenue. Source Agencies: b > td > LBB Staff: b > td > JMc, KK, SD, BRI JMc, KK, SD, BRI