Supplement: TX HB4441 | 2023-2024 | 88th Legislature | Fiscal Note (Introduced)
For additional supplements on Texas HB4441 please see the Bill Drafting List
Bill Title: Relating to reporting requirements for municipalities and counties that impose a hotel occupancy tax.
Status: 2023-05-01 - Referred to Natural Resources & Economic Development [HB4441 Detail]
Download: Texas-2023-HB4441-Fiscal_Note_Introduced_.html
Bill Title: Relating to reporting requirements for municipalities and counties that impose a hotel occupancy tax.
Status: 2023-05-01 - Referred to Natural Resources & Economic Development [HB4441 Detail]
Download: Texas-2023-HB4441-Fiscal_Note_Introduced_.html
| TO: |
Honorable Morgan Meyer, Chair, House Committee on Ways & Means |
| FROM: |
Jerry McGinty, Director, Legislative Budget Board
|
| IN RE: |
HB4441 by Meyer (Relating to reporting requirements for municipalities and counties that impose a hotel occupancy tax.), As Introduced |
No fiscal implication to the State is anticipated.
The bill would amend Chapters 351 and 352 of the Tax Code (Municipal Hotel Occupancy Taxes; County Hotel Occupancy Taxes) to change the due date of the annual report to the Comptroller to March 1 from February 20 of each year, clarify the type of information and manner in which the report is submitted, and allow the municipality or county to use a portion of its municipal or county hotel occupancy tax revenue towards making and submitting the report within certain monetary limits.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
| Source Agencies: | 304 Comptroller of Public Accounts |
| LBB Staff: | JMc, KK, SD, BRI |
