LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION April 11, 2025 TO: Honorable Phil King, Chair, Senate Committee on Economic Development FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1854 by West (Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.), As Introduced No fiscal implication to the State is anticipated. Local Government ImpactThe bill would authorize a municipality to use municipal hotel occupancy tax revenue for expenses directly related to a sporting event in which the majority of participants are tourists if the sporting event is conducted at a facility located in and owned by a municipality that has a population of more than 51,000 but less than 57,000 or less than 1.3 million and is bisected by Interstate Highway 20 and State Highway 67; that is located in a county with a population of 2.2. million or more and that is adjacent to a county with a population of more than 850,000. Source Agencies: b > td > LBB Staff: b > td > JMc, RStu, SD, BRI
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION
April 11, 2025
TO: Honorable Phil King, Chair, Senate Committee on Economic Development FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1854 by West (Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.), As Introduced
TO: Honorable Phil King, Chair, Senate Committee on Economic Development
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: SB1854 by West (Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.), As Introduced
Honorable Phil King, Chair, Senate Committee on Economic Development
Honorable Phil King, Chair, Senate Committee on Economic Development
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
SB1854 by West (Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.), As Introduced
SB1854 by West (Relating to the use of municipal 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 authorize a municipality to use municipal hotel occupancy tax revenue for expenses directly related to a sporting event in which the majority of participants are tourists if the sporting event is conducted at a facility located in and owned by a municipality that has a population of more than 51,000 but less than 57,000 or less than 1.3 million and is bisected by Interstate Highway 20 and State Highway 67; that is located in a county with a population of 2.2. million or more and that is adjacent to a county with a population of more than 850,000.
Source Agencies: b > td >
LBB Staff: b > td > JMc, RStu, SD, BRI
JMc, RStu, SD, BRI