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LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION

April 16, 2023

TO:	Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM:	Jerry McGinty, Director, Legislative Budget Board
IN RE:	HB5136 by Kacal (Relating to the applicability of a county hotel occupancy tax to certain recreational vehicle parks and campgrounds in certain counties and the use of revenue from that tax.), As Introduced

No fiscal implication to the State is anticipated.

The bill amend Chapter 352 of the Tax Code, relating to County Hotel Occupancy Tax, by adding Subsection 352.002(i-1) to authorize the commissioners court of a county that is authorized to levy a county hotel occupancy tax under Subsection (i) to impose a county hotel occupancy tax on a person who pays for the use of space to locate a recreational vehicle in a recreational vehicle park or a campground that provides areas for locating recreational vehicles for transient guest use.

The bill would add Section 352.115 to allow a county authorized to levy a tax under Sections 352.002(i) and (i-1) to use the revenue for the improvement, maintenance, repair, and operation of a fairground operated by the county that periodically hosts a county fair and a program sponsored by a 4-H club.

Local Government Impact

The bill would affect Washington County.

Source Agencies:

LBB Staff:

JMc, KK, SD, BRI