LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 86TH LEGISLATIVE REGULAR SESSION
 
April 9, 2019

TO:
Honorable Dustin Burrows, Chair, House Committee on Ways & Means
 
FROM:
John McGeady, Assistant Director     Sarah Keyton, Assistant Director
Legislative Budget Board
 
IN RE:
HB1634 by Kuempel (Relating to the authority of certain counties to impose a hotel occupancy tax.), 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.
 
Section 352.002 would be amended by adding Subsection (y) to provide that the commissioner's court of a county with a population of 110,000 or more through which the Guadalupe River flows may impose a county hotel occupancy tax.
 
The bill would take effect immediately upon enactment, assuming it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2019.

The bill would have no state revenue implications.

Local Government Impact

The bill would allow Guadalupe County to impose a county hotel occupancy tax.


Source Agencies:
304 Comptroller of Public Accounts
LBB Staff:
WP, KK, SD