LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 86TH LEGISLATIVE REGULAR SESSION
 
April 9, 2019

TO:
Honorable Dustin Burrows, Chair, House Committee on Ways & Means
 
FROM:
John McGeady, Assistant Director     Sarah Keyton, Assistant Director
Legislative Budget Board
 
IN RE:
HB1633 by Kuempel (Relating to the authority of certain counties to impose a hotel occupancy tax.), As Introduced

No fiscal implication to the State is anticipated.

The bill would amend Chapter 352 of the Tax Code, regarding county hotel occupancy taxes.
 
The bill would allow the commissioners court of a county with a population of not more than 50,000 and in which an annual peanut festival is held to impose a hotel tax.
 
This bill would take effect immediately upon enactment, assuming it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2019.

Local Government Impact

The bill would allow Wilson county to impose a county hotel occupancy tax.


Source Agencies:
304 Comptroller of Public Accounts
LBB Staff:
WP, KK, SD