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LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
March 31, 2023
TO:
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM:
Jerry McGinty, Director, Legislative Budget Board
IN RE:
HB3216 by Klick (Relating to the use of hotel occupancy tax revenue by 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 taxes.
The bill would add Section 351.1062 to authorize a municipality that has a population of 7,500 or more but less than 12,000, has at least one hotel located within 350 feet of a city park, and is located in a county with a population of more than 1.8 million but less than 2.3 million, to use revenue from the municipal hotel occupancy tax for the promotion of tourism by constructing a sports facility and amphitheater. The bill would require the municipality to reimburse the municipality's hotel occupancy tax revenue fund from the municipality's general fund any costs of construction that exceed the municipality's estimate of the five-year contribution of the sports facility and amphitheater to area hotel revenue.
The bill would have no state revenue implications.