LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 77th Regular Session February 7, 2001 TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means FROM: John Keel, Director, Legislative Budget Board IN RE: HB1032 by Shields (Relating to the purposes for which certain municipalities may use revenue from the municipal hotel occupancy tax.), As Introduced ************************************************************************** * No fiscal implication to the State is anticipated. * ************************************************************************** This bill would amend Chapter 351 of the Tax Code to allow certain small municipalities to use the revenue from the municipal hotel occupancy tax for any general revenue purpose or for the general governmental operation of the municipality. A qualifying small municipality would be defined as having a population of less than 5,000 and being partially surrounded by a municipality with a population of more than 900,000. Currently, revenue from the municipal hotel occupancy tax can be used by municipalities only to promote tourism and the convention and hotel industry. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies: 304 Comptroller of Public Accounts LBB Staff: JK, SD, WP