LEGISLATIVE BUDGET BOARD
Austin, Texas
 
TAX/FEE EQUITY NOTE

87TH LEGISLATIVE REGULAR SESSION
 
May 29, 2021

TO:
Honorable Dan Patrick, Lieutenant Governor, Senate
Honorable Dade Phelan, Speaker of the House, House of Representatives
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
HB4305 by Morales, Eddie (Relating to the use of municipal hotel occupancy tax revenue in certain municipalities, the entitlement of certain municipalities to certain tax revenue related to certain hotel and other projects, and the rate and applicability of and use of revenue from the hotel occupancy tax in certain counties; authorizing the imposition of a tax; changing the maximum rate of a tax..), Conference Committee Report

No statistically significant impact on the overall distribution of a state tax or fee burden among individuals and businesses is anticipated from the provisions of this bill.



Source Agencies:
LBB Staff:
JMc, SD