LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 79TH LEGISLATIVE REGULAR SESSION

May 18, 2005

TO:	Honorable Frank Madla, Chair, Senate Committee on Intergovernmental Relations
FROM:	John S. O'Brien, Deputy Director, Legislative Budget Board
IN RE:	HB1773 by Miller (Relating to the authority of certain counties to impose a hotel occupancy tax.), As Engrossed

No fiscal implication to the State is anticipated.

The bill would amend Section 352.002(d) of the Tax Code to change which counties authorized by Section 352.002(a) to implement a county hotel occupancy tax would not be authorized to apply the tax if the hotel were located in a municipality imposing a tax under Chapter 351.

The bill would allow the counties of Zapata, Starr, Rains and Camp to apply a county hotel occupancy tax regardless of whether the hotel was located in a municipality that imposed a tax under Chapter 351.

The bill would not allow a hotel located in a municipality to charge a hotel tax if the hotel was located in Somervell County.

The bill would have no fiscal impact on the state.

Local Government Impact

Depending on whether all or any of the eligible counties would impose a county hotel tax, or at what rate, there could be revenue implications to those counties.

Source Agencies:

304 Comptroller of Public Accounts

LBB Staff:

JOB, DLBa, WP, SD