LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                                May 9, 2001
  
  
          TO:  Honorable David Sibley, Chair, Senate Committee on
               Business & Commerce
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB2982  by Corte (Relating to disclosure on hotel bills
               of the governmental entities imposing the hotel occupancy
               tax.), As Engrossed
  
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*  No fiscal implication to the State is anticipated.                    *
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The bill would amend Chapter 156 of the Tax Code to require a place of
lodging to include, in a conspicuous location on each bill or other
receipt subject to the hotel occupancy tax, a statement stating:  "The
State of Texas requires that a tax of six percent be imposed on each
hotel charge."

Similarly, the bill would amend Chapters 351 and 352 of the Tax Code to
require a place of lodging to include, in a conspicuous location on each
bill or other receipt subject to the hotel occupancy tax, a statement
stating that the taxing municipality/county requires that a tax be
imposed on each hotel charge.  The names of the taxing jurisdictions and
their applicable rates would have to be provided.

Currently, establishments that charge a hotel occupancy tax are not
required to print a statement on a bill or receipt explaining to the
consumer the applicable state, municipal, or county hotel occupancy
taxes.

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