LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION

March 25, 2011

TO:	Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM:	John S O'Brien, Director, Legislative Budget Board
IN RE:	HB970 by Gonzales, Larry (Relating to the use of municipal hotel occupancy tax revenue to enhance and upgrade coliseums and multiuse facilities in certain municipalities.), As Introduced

No fiscal implication to the State is anticipated.

The bill would amend Chapter 351 of the Tax Code, regarding municipal hotel occupancy taxes.
 
The bill would allow a municipality with a population of at least 100,000 but less than 150,000 and located in two counties to use revenue from its municipal hotel occupancy tax for the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of a coliseum or multi-use facility. 

Eight municipalities would be eligible under the bill's provisions. The bill contains no state revenue or appropriation measures, and would affect only the uses of tax revenues collected by the municipalities. 
 
The 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 effect September 1, 2011.   

Local Government Impact

For an applicable municipality, an additional usage of hotel occupancy tax revenue would have no direct fiscal impact, although indirectly, it could create a savings if another revenue source had been used.

Source Agencies:

304 Comptroller of Public Accounts

LBB Staff:

JOB, KK, SD, AG