TO: | Honorable Fred Hill, Chair, House Committee on Local Government Ways & Means |
FROM: | John S. O'Brien, Director, Legislative Budget Board |
IN RE: | HB3660 by Dunnam (Relating to the authority of certain counties to impose a county hotel occupancy tax with voter approval.), 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 Robertson County |
---|---|
2008 | $134,000 |
2009 | $139,000 |
2010 | $144,000 |
2011 | $150,000 |
2012 | $155,000 |
The bill would amend Chapter 352 of the Tax Code, relating to the authority of certain counties to impose a county hotel occupancy tax with voter approval. Under the provisions of the bill, any county with a population of less than 20,000 and that is bordered by the Brazos and Navasota Rivers would be allowed to charge a hotel occupancy tax; however, the tax would have to be authorized by the commissioners court of that county and by a vote of the registered voters of that county.
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, only Robertson
Currently, unless otherwise specified, a county authorized to impose a county hotel occupancy tax may not impose the tax at a rate greater than seven percent. For the purpose of this estimate, the Comptroller gathered data on taxable hotel receipts from
It is not known whether
Source Agencies: | 304 Comptroller of Public Accounts
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LBB Staff: | JOB, CT, SD, EB
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