Date Requested: February 20, 2015
Time Requested: 02:50 PM
Agency: Association of Counties
CBD Number: Version: Bill Number: Resolution Number:
2993 Introduced HB2851
CBD Subject: Counties


Sources of Revenue:

Other Fund Hotel Occupany Tax

Legislation creates:

Neither Program nor Fund

Fiscal Note Summary

Effect this measure will have on costs and revenues of state government.

    One hotel connected with a racetrack casino has provided over 80,000 complimentary rooms to guests in the past two years and has not collected hotel occupancy tax which goes to county government and convention & visitors' bureaus (CVBs). Compared with comped rooms in 2008 of just around 10,000 and hotel occupancy tax totaled $378,533. In 2014, hotel occpancy tax due to 80,000 comped rooms was $137, 527 for a loss to the county and CVB of $241,006.

Fiscal Note Detail

Effect of Proposal Fiscal Year
Fiscal Year
(Upon Full
1. Estmated Total Cost -241,006 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0

Explanation of above estimates (including long-range effect):

    Should this large number of comped rooms continue, the county and CVB will continue to see far less hotel occupancy tax revenue than they would if the rooms were not comped. A circuit court case has ordered that the tax should be collected even on comped rooms.


    Due to the number of guests occupying the comped rooms, the county continues to get revenue from gaming which may help offset the loss of hotel occupancy tax. The unknown is whether these guests would be at the hotel if the rooms were not comped.

    Person submitting Fiscal Note: Patricia Hamilton
    Email Address: