LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                              April 15, 1999
  
  
          TO:  Honorable Frank Madla, Chair, Senate Committee on
               Intergovernmental Relations
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB 1166  by Wentworth (Relating to the purposes for which
               certain municipalities may use revenue from the municipal
               hotel occupancy tax.), Committee Report 1st House,
               Substituted
  
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*  No significant fiscal implication to the State is anticipated.        *
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Local Government Impact
  
The bill would provide greater financial flexibility to certain
municipalities under 5,000 population, since it would allow them to use
hotel occupancy tax proceeds for any purpose. No significant fiscal
implication to units of local government is anticipated.
  
  
Source Agencies:   
LBB Staff:         JK, TL