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.