Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM:
Jerry McGinty, Director, Legislative Budget Board
IN RE:
HB3565 by Smith (Relating to the authority of certain counties to impose a hotel occupancy tax.), As Introduced
No fiscal implication to the State is anticipated.
The bill would amend Chapter 352 of the Tax Code, regarding county hotel occupancy taxes.
Section 352.002 would be amended by adding Subsection (v) to provide that the commissioner's court of a county with a population of not more than 40,000 that borders the Red River and includes a wildlife management area may impose a county hotel occupancy tax.
The bill would take effect immediately upon enactment, assuming it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2021.
The bill would have no state revenue implications.
Local Government Impact
The bill would allow Fannin County to impose a county hotel occupancy tax.