Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM:
Jerry McGinty, Director, Legislative Budget Board
IN RE:
HB3055 by King, Tracy O. (Relating to the purposes for which certain counties may use county hotel occupancy tax revenue.), 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 amend Section 352.110 to make adjustments to the allowable and required uses of hotel occupancy tax revenue for a county that has a population of 28,000 or less, no more than four municipalities, and is located wholly in the Edwards Aquifer Authority. The bill would authorize the county to use hotel occupancy tax revenue for the payment of costs associated with contract for the provision of security personnel for events and activities directly related to tourism activities occurring along and adjacent to state-owned rivers and riverbeds that are primarily used by lodging guests and located within the boundaries of the county. The bill would require the county to determine the amount of permit, license, and fee revenue the county receives from events related to the security contracts and apply that revenue towards the payment of the security costs. The bill would have no state revenue implications.