Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development
FROM:
John McGeady, Assistant Director Sarah Keyton, Assistant Director Legislative Budget Board
IN RE:
SB2208 by Nichols (Relating to the use of hotel occupancy tax revenue by certain counties.), 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 add Section 352.111 to authorize a county to use its tax revenue to construct and equip a pavilion that is primarily used for events attended by tourists and hotel guests and that has a substantial impact on hotel activity. The bill would also have a limitation requirement on the county's use of hotel tax revenue
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.
The bill would have no state revenue implications.
Local Government Impact
The bill would modify the allowable use of county hotel occupancy tax revenue in the Orange County.