LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION

April 24, 2021

TO:	Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development
FROM:	Jerry McGinty, Director, Legislative Budget Board
IN RE:	SB828 by Hughes (Relating to the use of municipal hotel occupancy tax revenue in certain municipalities.), Committee Report 1st House, Substituted

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 allow a municipality that has a population of not more than 1,500 and is located in a county that borders Arkansas and Louisiana to use revenue from the municipal hotel occupancy tax for the enhancement and upgrading of an existing sports facility or field. 

The bill would allow a municipality described by Section 351.152(33) to use revenue from the hotel occupancy tax for the promotion of tourism by the enhancement and upgrading on an existing sports facility or field provided certain requirements are met.

The bill would have no state revenue implications.

The bill would take effect September 1, 2021.

Local Government Impact

The bill would apply to Queen City and Conroe; the bill would not, however, affect their municipal hotel tax revenue collections.

Source Agencies:

304 Comptroller of Public Accounts

LBB Staff:

JMc, AJL, SD, BRI, KK