LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION

April 5, 2013

TO:	Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM:	Ursula Parks, Director, Legislative Budget Board
IN RE:	HB3643 by Harper-Brown (Relating to the allocation of revenue from the municipal hotel occupancy tax for the arts for 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 repeal Section 351.1077(f), regarding the expiration of the section describing the allocation of revenue from the municipal hotel occupancy tax for the arts in a municipality with a population of more than 190,000 and that is located in a county in which another municipality with a population of more than one million is predominantly located.

The bill would take effect immediately upon receiving two-thirds majority vote in each house.
Otherwise, the bill would take effect September 1, 2013.

Local Government Impact

The bill would have no revenue implications.  It would remove a section's expiration date of September 1, 2022.

Source Agencies:

304 Comptroller of Public Accounts

LBB Staff:

UP, KK, SD, AG