| TO: | Honorable Fred Hill, Chair, House Committee on Local Government Ways & Means |
| FROM: | John S. O'Brien, Director, Legislative Budget Board |
| IN RE: | HB1669 by Cook, Robby (Relating to the authority of certain counties to impose a county hotel occupancy tax and to the rate of the tax.), As Introduced |
| Fiscal Year | Probable Net Positive/(Negative) Impact to General Revenue Related Funds |
|---|---|
| 2008 | $0 |
| 2009 | $0 |
| 2010 | $0 |
| 2011 | $0 |
| 2012 | $0 |
| Fiscal Year | Probable Revenue Gain/(Loss) from Burelson County |
|---|---|
| 2008 | $26,000 |
| 2009 | $27,000 |
| 2010 | $28,000 |
| 2011 | $29,000 |
| 2012 | $30,000 |
The bill would amend Section 352.002 of the Tax Code to allow a county that has a population of 16,000 or more and borders the entire north shore of Lake Somerville to impose a county hotel occupancy tax, not exceeding a tax rate of 2 percent.
The bill would take effect immediately upon enactment if it receives two-thirds vote in each house; otherwise, it would take effect September 1, 2007.
According to the Comptroller of Public Accounts, the only county that would meet the criteria in the bill would be Burleson County.
For the purpose of this estimate, the Comptroller gathered data on taxable hotel receipts from Burleson County from its tax files, and multiplied the receipts by 2 percent (the maximum tax rate authorized by the bill) to determine the maximum potential gain to Burleson County.
The Comptroller reports that it is not known whether the county would approve a county hotel occupancy tax or at what rate. For the purpose of this estimate, it is assumed that the county would adopt a county hotel occupancy tax at the maximum rate authorized by the bill.
| Source Agencies: | 304 Comptroller of Public Accounts
|
| LBB Staff: | JOB, CT, SD, EB
|