Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development
FROM:
Jerry McGinty, Director, Legislative Budget Board
IN RE:
HB2353 by Kuempel (Relating to the use of hotel occupancy tax revenue by certain municipalities.), As Engrossed
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 amend Section 351.101 by adding Subsection (t) to authorize a municipality that is bisected by the Guadalupe River and is the county seat of a county with a population of 170,000 or more to use revenue from the municipal hotel occupancy tax for the promotion of tourism by the enhancement and upgrading of an existing sports facility or field.
The bill would have no state revenue implications.