TO: | Honorable Rene Oliveira, Chair, House Committee on Ways & Means |
FROM: | John S. O'Brien, Director, Legislative Budget Board |
IN RE: | HB3669 by Hopson (Relating to the authority of certain counties to impose a hotel occupancy tax.), Committee Report 1st House, Substituted |
Fiscal Year | Probable Net Positive/(Negative) Impact to General Revenue Related Funds |
---|---|
2010 | $0 |
2011 | $0 |
2012 | $0 |
2013 | $0 |
2014 | $0 |
Fiscal Year | Probable Revenue Gain/(Loss) from Houston County |
---|---|
2010 | $72,000 |
2011 | $83,143 |
2012 | $87,000 |
2013 | $91,286 |
2014 | $96,000 |
The bill would amend Chapter 352 of the Tax Code, regarding the county hotel occupancy tax.
Under the provisions of the bill, a county that is bordered by the Neches and Trinity Rivers, partially containing the Davy Crockett National Forest, and with a population greater than 20,000 would be allowed to impose a hotel occupancy tax. The tax rate authorized in this county may not exceed three percent of the price paid for a room.
The bill would take effect immediately upon enactment, assuming it receives two-thirds majority vote in each house. Otherwise, it would take effect September 1, 2009.
Based on the population and geographical limitations outlined, the bill would affect only Houston County.
The fiscal implications cannot be determined, as the tax rate that might be set by the county and the timing for the imposition of this tax are unknown. For the purpose of this analysis, the following illustrative table shows the fiscal impact should Houston County adopt the maximum 3 percent county hotel occupancy tax rate at the earliest date permissible.
Source Agencies: | 304 Comptroller of Public Accounts
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LBB Staff: | JOB, MN, SD, DB
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