HB 3838

85(R) - 2017
House Ways & Means
House Ways & Means
Local Government

Vote Recommendation

  • Negative
  • Neutral
  • Neutral
  • Negative
  • Negative


John Zerwas

Bill Caption

Relating to the definition of eligible central municipality for purposes of the municipal hotel occupancy tax.

Fiscal Notes

Estimated Two-year Net Impact to General Revenue Related Funds for HB3838, As Introduced: an impact of $0 through the biennium ending August 31, 2019.

However, there would be a negative impact of ($1,090,000) through the biennium ending August 31, 2021.

Bill Analysis

HB 3838 is a bracketed bill which would expand hotel occupancy tax eligibility to additional municipalities. According the the statement of purpose for the bill "The purpose of H.B. 3838 is to make certain municipalities, such as the cities of Katy, Sugar Land, and Port Aransas, eligible for certain tax rebates related to the construction of a qualified convention center hotel project."

Vote Recommendation Notes

HB 3838 would allow another municipality to be eligible to impose and collect a hotel occupancy tax. This violates our principles of limited government, individual liberty, and free markets, so for these reasons, we oppose this legislation.  

Organizations Supporting

Texas Hotel and Lodging Association