LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 24, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  House Bill No. 2275
         Committee on Ways & Means                      By: Place
         House of Representatives
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on House Bill No.
2275 (Relating to the definition of hotel.) this office has
determined the following:

The bill would remove private or public university dormitories or
university-owned housing facilities from any designation as a
hotel, under the state hotel occupancy tax statutes.


No significant fiscal implication to the State or units of local
government is anticipated.




Source:   Comptroller of Public Accounts
          LBB Staff: JK, SM