BILL ANALYSIS

 

 

 

C.S.H.B. 3217

By: Harris

Ways & Means

Committee Report (Substituted)

 

 

 

BACKGROUND AND PURPOSE

 

Anderson County is home to a state prison that brings individuals from around the state to the county to visit inmates. Additionally, the county often hosts law enforcement conferences and business conferences for businesses in the region. There have been calls for the county to renovate the civic center in the City of Palestine to provide a space that is more usable for locals and visitors. C.S.H.B. 3217 seeks to provide the funding mechanism for such renovations by authorizing the county to impose a hotel occupancy 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

 

C.S.H.B. 3217 amends the Tax Code to authorize the commissioners court of a county with a population of more than 57,000 and less than 65,000 and that is bordered by the Neches and Trinity Rivers to impose a county hotel occupancy tax in an amount not to exceed two percent of the price paid for a hotel room. In addition to the other purposes for which state law authorizes the revenue derived from that tax to be used, the revenue may be used to repair and renovate a civic center owned by the county.

 

EFFECTIVE DATE

 

September 1, 2021.

 

COMPARISON OF ORIGINAL AND SUBSTITUTE

 

While C.S.H.B. 3217 may differ from the original in minor or nonsubstantive ways, the following summarizes the substantial differences between the introduced and committee substitute versions of the bill.

 

The substitute includes a provision not in the original capping the rate of the tax at two percent of the price paid for a hotel room.