LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
 
May 15, 2023

TO:
Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
HB4494 by Vasut (Relating to eligible coastal municipalities for purposes of the municipal hotel occupancy tax.), 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(3) by adding Subsection (B) to authorize a municipality that borders the Gulf of Mexico and has a population of less than 1,500 to impose a municipal hotel occupancy tax.

The bill would have no state revenue implications.

Local Government Impact

The bill would apply to certain municipalities that border the Gulf of Mexico and have a population of less than 1,500.


Source Agencies:
LBB Staff:
JMc, MOc, KK, BRI, SD