BILL ANALYSIS H.B. 3565 By: Smith Ways & Means Committee Report (Unamended) BACKGROUND AND PURPOSE Currently, Fannin County is not authorized to levy and collect a hotel occupancy tax but there are suggestions that a county of this size and in this location would benefit from such a levy. Two new large reservoirs are being developed in Fannin County, which the county hopes will bring in new development and tourism. H.B. 3565 seeks to authorize this tax. CRIMINAL JUSTICE IMPACT It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS H.B. 3565 amends the Tax Code to authorize the commissioners court of a county with a population of not more than 40,000 that borders the Red River and includes a wildlife management area to impose a county hotel occupancy tax. EFFECTIVE DATE On passage, or, if the bill does not receive the necessary vote, September 1, 2021.
BILL ANALYSIS
# BILL ANALYSIS
H.B. 3565
By: Smith
Ways & Means
Committee Report (Unamended)
H.B. 3565
By: Smith
Ways & Means
Committee Report (Unamended)
BACKGROUND AND PURPOSE Currently, Fannin County is not authorized to levy and collect a hotel occupancy tax but there are suggestions that a county of this size and in this location would benefit from such a levy. Two new large reservoirs are being developed in Fannin County, which the county hopes will bring in new development and tourism. H.B. 3565 seeks to authorize this tax.
CRIMINAL JUSTICE IMPACT It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
ANALYSIS H.B. 3565 amends the Tax Code to authorize the commissioners court of a county with a population of not more than 40,000 that borders the Red River and includes a wildlife management area to impose a county hotel occupancy tax.
EFFECTIVE DATE On passage, or, if the bill does not receive the necessary vote, September 1, 2021.
BACKGROUND AND PURPOSE
Currently, Fannin County is not authorized to levy and collect a hotel occupancy tax but there are suggestions that a county of this size and in this location would benefit from such a levy. Two new large reservoirs are being developed in Fannin County, which the county hopes will bring in new development and tourism. H.B. 3565 seeks to authorize this tax.
CRIMINAL JUSTICE IMPACT
It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
RULEMAKING AUTHORITY
It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
ANALYSIS
H.B. 3565 amends the Tax Code to authorize the commissioners court of a county with a population of not more than 40,000 that borders the Red River and includes a wildlife management area to impose a county hotel occupancy tax.
EFFECTIVE DATE
On passage, or, if the bill does not receive the necessary vote, September 1, 2021.