TO: | Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means |
FROM: | Ursula Parks, Director, Legislative Budget Board |
IN RE: | HB253 by Larson (Relating to the use of municipal hotel occupancy tax revenue in certain municipalities.), As Introduced |
The bill would amend Chapter 351 of the Tax Code, regarding municipal hotel occupancy taxes.
The bill's provisions would apply to a municipality with a population of at least 3,000 but less than 4,000 that was incorporated before January 1, 1956, and that is located in a county with a population of 1.5 million or more that is within 200 miles of an international border. The bill would allow such a municipality to use revenue from its municipal hotel occupancy tax for the construction, enlargement, equipment improvement, maintenance, repair, and operation of recreational facilities; repair and maintenance of streets and other infrastructure in the municipality that is used by tourists and hotel guests and is related to meeting and recreational facilities; and police and fire protection provided to properties and guests of those properties.
The bill would take effect immediately upon receiving two-thirds majority vote in each house. Otherwise, the bill would take effect September 1, 2013.
Source Agencies: | 304 Comptroller of Public Accounts
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LBB Staff: | UP, KK, SD, AG
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