LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE
75th Regular Session
April 14, 1997
TO: Honorable Tom Craddick, Chair IN RE: House Bill No. 2064
Committee on Ways & Means By: King
House
Austin, Texas
FROM: John Keel, Director
In response to your request for a Fiscal Note on HB2064 ( Relating
to the authority of certain counties to impose a county hotel
occupancy tax.) this office has detemined the following:
Biennial Net Impact to General Revenue Funds by HB2064-As Introduced
No significant fiscal implication to the State is anticipated.
Fiscal Analysis
The bill would amend Section 352.002 of the Tax Code to authorize
a county with a population of 25,000 or less, that has no more
than four municipalities, and that was located wholly in the
Edwards Aquifer Authority to impose a county hotel occupancy
tax. Once authorized, the county commissioners court could
enact the tax by adoption of an order or resolution.
The
bill would become effective immediately upon enactment, assuming
that it received the requisite two-thirds majority votes in
both houses of the Legislature. Otherwise, it would become
effective 90 days after adjournment.
Methodolgy
The bill would only affect Uvalde County. To determine the
revenue gain to the county, the most recent county hotel gross
receipts data were obtained from Comptroller tax files. The
data were multiplied by seven percent, the maximum tax rate
a county could impose.
The probable fiscal implications of implementing the provisions
of the bill during each of the first five years following passage
is estimated as follows:
Five Year Impact:
Fiscal Year Probable Revenue
Gain/(Loss) To
Uvalde County
(at a 7% rate)
LCL-COUNTY
1998 $243,000
1998 243,000
2000 243,000
2001 243,000
2002 243,000
Net Impact on General Revenue Related Funds:
The probable fiscal implication to General Revenue related funds
during each of the first five years is estimated as follows:
Fiscal Year Probable Net Postive/(Negative)
General Revenue Related Funds
Funds
1998 $0
1999 0
2000 0
2001 0
2002 0
Similar annual fiscal implications would continue as long as
the provisions of the bill are in effect.
Source: Agencies: 304 Comptroller of Public Accounts
LBB Staff: JK ,RR ,SM