TO: | Honorable Fred Hill, Chair, House Committee on Local Government Ways & Means |
FROM: | John S. O'Brien, Director, Legislative Budget Board |
IN RE: | HB3132 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 Brazos County |
---|---|
2008 | $924,000 |
2009 | $960,000 |
2010 | $995,000 |
2011 | $1,031,000 |
2012 | $1,065,000 |
The bill would amend Section 352.002(a) of the Tax Code, relating to the authority of certain counties to impose a county hotel occupancy tax.
This bill would allow a county with a population of 150,000 or more and that is bordered by the Brazos and Navasota Rivers to impose a county hotel occupancy tax. The tax rate could not exceed 2 percent.
This bill would take effect immediately upon enactment, assuming that it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take
The only county that would meet the criteria in the bill would be Brazos County. The fiscal impact to the county cannot be estimated because it is not known whether or when Brazos County would approve a county hotel occupancy tax or at what rate.
For illustrative purposes only, data on taxable hotel receipts from Brazos County were gathered from Comptroller tax files. The receipts were then multiplied by the 2 percent maximum tax rate to estimate the maximum potential gain to Brazos County.
Source Agencies: | 304 Comptroller of Public Accounts
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LBB Staff: | JOB, CT
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