Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development
FROM:
Jerry McGinty, Director, Legislative Budget Board
IN RE:
HB3235 by Troxclair (Relating to the authority of certain counties to impose a county hotel occupancy tax.), As Engrossed
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 Subsection 352.002(a)(21) by adding "or the childhood home" to authorize a county through which the Pedernales River flows and in which the the birthplace or childhood home of a president of the United States is located to impose a county hotel occupancy tax.
The bill would have no state revenue implications.