Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM:
Jerry McGinty, Director, Legislative Budget Board
IN RE:
HB2433 by Zwiener (Relating to the use of municipal hotel occupancy tax revenue in 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 tax.
The bill would amend Subsection 351.10692 of the Tax Code, regarding the allocation of municipal hotel occupancy tax revenue in a municipality that is adjacent to the county in which the State Capitol is located and has a population of less than 300,000. The revenue may be used for the promotion of dark skies to reduce light pollution and sky glow.
The bill would strike the phrase “located in a county” from Section 351.10692. The result would be that the section refers only to a municipality with population less than 300,000 that is adjacent to Travis County. It is not clear what municipalities, if any, may be described as adjacent to Travis County.
The 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, 2021.
Local Government Impact
The bill would affect a municipality with population less than 300,000 that is adjacent to Travis County. The bill could affect a municipality with a population less than 2,000 that is located in a county that is adjacent to Travis County and has a county population between 25,000 and 100,000 if that municipality would not be considered to be adjacent to Travis County. It is not clear what municipalities, if any, may be described as adjacent to Travis County.