LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              March 23, 2001
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB2756  by Ritter (Relating to the recording of
               expenditures of revenue from the county hotel occupancy
               tax.), As Introduced
  
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*  No fiscal implication to the State is anticipated.                    *
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The bill would amend Chapter 352 of the Tax Code to require a county that
levies a hotel occupancy tax to maintain a record identifying the
receipt and expenditure of the tax revenue.  A county or entity that
spent revenue from the tax would have to, before making an expenditure,
list each activity that was funded by the tax and that directly promoted
tourism and hotel and convention activity.

If the commissioners court of the county delegated to another entity the
management of an activity funded by the tax, each entity ultimately
funded would have to list each activity that was funded by the tax and
that directly promoted tourism and hotel and convention activity.

This bill would not affect authorized rates or the tax basis specified
under Chapter 352.  Therefore, there would be no fiscal impact to the
state.

This bill would take effect September 1, 2001.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, SD