HB 1039

AN ACT relating to the use of hotel occupancy tax revenue by certain

House Bill Morales, Eddie
Filed

Filed

Bill introduced by legislator

Committee

Hearing

Passed Cmte

Calendar

Passed

Sent

Enrolled

Governor

Signed

89th Regular Session

Jan 14, 2025 - Jun 2, 2025 • Session ended

Awaiting Committee Assignment

Bill filed, pending referral to House committee

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Committee

Not yet assigned

Fiscal Note

Not available

What This Bill Does

Appears to repeal Section 351.1035 of the Texas Tax Code related to hotel occupancy tax revenue. The legislation changes how certain municipalities can use hotel tax funds, though the specific details are not fully clear from the provided text. The bill would apply to hotel tax revenues collected on or after its effective date, which is either immediately upon receiving a two-thirds legislative vote or September 1, 2025.

Subject Areas

Bill Text

relating to the use of hotel occupancy tax revenue by certain
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 351.1035, Tax Code, is repealed.
SECTION 2.  The change in law made by this Act applies only
to revenue collected on or after the effective date of this Act.
Revenue collected before the effective date of this Act is governed
by the law in effect when the revenue was collected, and the former
law is continued in effect for that purpose.
SECTION 3.  This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution.  If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2025.

Bill Sponsors

Legislators who authored or co-sponsored this bill.

Bill History

filed

Bill filed: AN ACT relating to the use of hotel occupancy tax revenue by certain