HB 3178
AN ACT relating to the authority of certain counties to impose a hotel
89th Regular Session
Jan 14, 2025 - Jun 2, 2025 • Session ended
Awaiting Committee Assignment
Bill filed, pending referral to House committee
Committee
Not yet assigned
Fiscal Note
Not available
What This Bill Does
Allows counties where the Guadalupe River's headwaters are located to impose a hotel occupancy tax, but only in areas where municipalities have not already established their own hotel tax under Chapter 351. The legislation specifically targets counties with specific geographic characteristics related to the river's origin and provides them with additional local tax revenue options, while preventing duplicate taxation of hotel accommodations.
Subject Areas
Bill Text
relating to the authority of certain counties to impose a hotel BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 352.002, Tax Code, is amended by adding Subsection (gg) to read as follows: (gg) The commissioners court of a county in which the headwaters of the Guadalupe River are located may impose a tax as provided by Subsection (a). A tax imposed under this subsection does not apply to a hotel located in a municipality that imposes a tax under Chapter 351 applicable to the hotel. SECTION 2. 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 History
Bill filed: AN ACT relating to the authority of certain counties to impose a hotel
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