TO:	Honorable Brian Birdwell, Chair, Senate Committee on Natural Resources & Economic Development
FROM:	Jerry McGinty, Director, Legislative Budget Board
IN RE:	HB4660 by Isaac (Relating to the use of municipal hotel occupancy tax revenue in certain municipalities.), As Engrossed

The bill would amend Chapter 351 of the Tax Code, regarding municipal hotel occupancy taxes.

The bill would add Section 351.10693 to authorize a municipality that has a population of less than 3,000 and through which the Blanco River flows and is located in a county adjacent to the county in which the State Capitol is located and has a population of at least 250,000, to use revenue from the municipal hotel occupancy tax for the promotion and preservation of dark skies through construction and maintenance of infrastructure and the purchase and installation of hardware that reduces light pollution and sky glow. The municipality would be authorized to use hotel tax revenue for promotional and event expenses for an ecological tourism event if the majority of the event's participants are tourists and the event substantially increases economic activity at hotel and motels in the vicinity.

The bill would have no state revenue implications.

Local Government Impact

The bill would affect Wimberley.