LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 86TH LEGISLATIVE REGULAR SESSION
 
April 8, 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:
HB2959 by Springer (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, to authorize the commissioner's court of a county with a population of less than 17,000 that borders the Red River and in which at least two United States highways cross into Oklahoma to impose a county hotel occupancy tax.
 
This 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, 2019.

The bill would have not state revenue implications.

Local Government Impact

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


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