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Relating to use of hotel occupancy tax by certain counties.
No fiscal implication to the State is anticipated.
HB 4152 would allow hotel occupancy tax revenue to be used to fund supplemental services in Big Bend National Park in the event that a temporary partial federal government shutdown results in the park's closure due to lack of funding. Funds could only be used for the first 60 days of the park being closed and may not exceed annual area hotel revenue attributable to visitors to the national park.
Texas Action opposes hotel occupancy taxes which are antithetical to limited government and free markets. However, this bill would not create a new hotel occupancy tax and would apply funding from existing taxes to a legitimate public purpose. For these reasons we remain neutral on HB 4152.