Cass County Connect

Cass County Judge

Travis Ransom

At the December 9th regular meeting, the Cass County Commissioners Court unanimously approved a resolution supporting new legislation that would exempt Texas counties from paying the state’s hotel occupancy tax.

The state hotel occupancy tax is charged to anyone paying for a hotel room costing $15 or more per day. When the tax was first enacted in 1972 at a rate of 3 percent, collections totaled just $8.5 million. Legislative changes in 1984 and 1987 raised the rate to the current 6 percent, in addition to local-option hotel taxes imposed by many cities and counties.

Since then, state collections have grown significantly. By 2018, the tax generated $601.2 million (excluding allocations to trusts). Revenue dipped to $470.7 million in 2020 during the pandemic but rebounded strongly to nearly $700 million in 2022.

Collections climbed again to $777.9 million in 2023 before a modest 2.8 percent decrease in fiscal year 2024 due to higher project finance zone payments. In 2025, revenues rose to $812.9 million. Overall, since 1972, the hotel occupancy tax has averaged 9 percent annual growth and in FY 2024 accounted for 0.9 percent of all state funds, excluding trusts.

Several groups are already exempt from the state hotel occupancy tax—including federal agencies, foreign diplomats, the State of Texas and its employees, and certain charitable, educational, and religious organizations.

However, Texas counties and their officials are not exempt. Because counties rely heavily on ad valorem property taxes, paying a state sales tax with property-tax dollars creates what officials describe as “tax churn”—one governmental entity taxing another, ultimately funded by the same taxpayers.

The proposed legislation would fix that. It would exempt county officials and employees traveling on official business, from paying the state’s 6 percent hotel occupancy tax. Counties could present a Texas Hotel Occupancy Tax Exemption Certificate at check-in or seek reimbursement through the State Comptroller’s Office for taxes already paid.

Cass County joins several other counties across Texas in urging lawmakers to introduce and pass this legislation during the 90th Texas Legislature, which convenes in January 2027. Counties successfully reduced tax churn during the 89th Legislature with passage of a bill exempting county governments from paying the state motor fuels tax—saving counties, and ultimately taxpayers, money. The Commissioners Court hopes to build on that momentum with this proposal.

CASS COUNTY PIONEER PROFILE

Hardy A. O’Neal

This week’s Cass County Pioneer is from politics and law. Hardy A. O’Neal was born in Texas on March 4, 1851. He was a distinguished lawyer, legislator, and civic leader in East Texas, particularly in Cass County. His legal and political career spanned several decades, during which he made significant contributions to the development of the region.

He first pursued a career in law, establishing a practice in Atlanta, Texas. He became a prominent figure in the local legal community. Known for his dedication and expertise, O’Neal practiced in Atlanta from 1880 to 1930, reflecting his long-standing commitment to the legal profession.

O’Neal served as a Democratic member of the Texas House of Representatives during the 29th (1905–1907) and 30th (1907–1909) legislative sessions, representing the Seventh District, which included Cass County. His tenure in the legislature was marked by active participation in shaping state policies and advocating for the interests of his constituents.

While serving, O’Neal was also on several committees, including Forestry, Constitutional Amendments, Agriculture, and Appropriations, in which he was Chairman. Hardy A. O’Neal passed away on September 28, 1931, in Atlanta, Texas.

He is buried in Pine Crest Cemetery in Atlanta, leaving behind a legacy of public service and dedication to the legal profession.

Cass County Decks the Halls

Each year during the holiday season the various county departments and offices deck the halls of the Cass County Justice Center with elaborate Christmas trees and winter wonderland displays. This tradition is one that I look forward to each year. Come see it in person if you get a chance!

Jobs in and around Cass County

Dispatcher - receives calls from the public for assistance; communicates to direct appropriate services from first responders; relays instructions or questions to/from remote units. Records and logs calls received, checks and maintains current information on computer.

Blade Operator - Effectively operate various sizes and models of self propelled motor graders to spread and level dirt, gravel, stone, and other road materials to rough and fine grade specifications in construction and maintenance of county roads.

Deed Clerk - Appraisal District - responsible for downloading deed and probate records weekly from the County Clerk’s site and updating database on CAD server with backup; Data collection, data entry and correspond with taxpayers regarding questions they may have regarding their property. This individual performs other duties as assigned by the Chief Appraiser.

Exemption/ARB Clerk - Appraisal District - responsible for applying exemptions and special use appraisals, processing appraisal review board (ARB); daily administrative duties, data entry, filing, answering telephone, assisting property owners. Data collection, data entry and correspond with taxpayers regarding questions they may have regarding exemptions. This individual performs other duties as assigned by the Chief Appraiser.

Licensed Vocational Nurse - Community Health-Core-Atlanta: serves as a clinical member of Crisis Stabilization Unit treatment team. The LVN is responsible for using the nursing process to meet the needs of clients according to the professional standards of nursing care.

Mental Health Specialist - Community HealthCore-Atlanta; provide services to designated clients on the Crisis Residential and Extended Observation Units; assist in the admission process including performing inventory on client property and orienting clients to the unit, assist clients in performance of their activities of daily living, monitor client behavior in the facility, obtain client vital signs, assist with meals, assist with linen service and complete related documentation.

Registered Nurse - Community HealthCore-Atlanta: Under the general direction of the Director of Nursing (DON) and the RCSU RN Nurse Manager is responsible for utilizing the nursing process to meet the needs of patients in the Rapid Crisis Stabilization Unit (RCSU) (involuntary extended observation unit and voluntary crisis residential unit) according to the professional standards of nursing care.

Special Jobs Coordinator - TxDOT Atlanta - Assists in coordination and scheduling of equipment, materials and personnel for special transportation jobs and activities. Leads the work of specialized maintenance and/or technical workers. Work requires responding to emergency notification on an as needed basis. Work requires extensive contact with private entities. Employees at this level perform work independently on assignments; however all unusual issues are referred to the supervisor.

Atlanta ISD - Maintenance Foreman - Responsible for on-site leadership of maintenance and repair services for assigned district facilities or specific trades area. Assist director of maintenance to maintain the physical school plant in a condition of operating excellence so it may be fully used at all times.

Atlanta Fire Department - Firefighter/EMT positions: Paramedic Preferred. If applicant is EMT, applicant must obtain paramedic certification within two years from date of hire. If applicant is paramedic only, applicant will be sent to the fire academy.

Reach out to my office — P.O. Box 825 Linden, TX 75563 Phone: 903-756-5181, Ext. 0 Fax: 903-756-5732