TO: | Honorable Allan Ritter, Chair, House Committee on Natural Resources |
FROM: | John S. O'Brien, Director, Legislative Budget Board |
IN RE: | HB2608 by Miller, Doug (Relating to the powers of a recreational district board in a county with frontage on the Guadalupe or Comal River.), As Introduced |
The bill would exempt from the state hotel occupancy tax certain recreational districts employees of the United State government conducting official business in the district or persons occupying lodging on which the state hotel occupancy tax would otherwise be imposed if those persons were staying in the lodging because of evacuation from their home in the event of an emergency and the state has temporarily suspended collection of the tax.
The revenue loss would depend on the frequency in which these situations would occur and for what duration; however, because of the limited location, it is anticipated that the fiscal impact to the state would not be significant.
Source Agencies: |
LBB Staff: | JOB, SD, DB
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