SB 1086

AN ACT relating to the authority of certain counties to impose a hotel

Senate Bill Perry
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 Senate committee

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What This Bill Does

relating to the authority of certain counties to impose a hotel

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 (ii) to read as follows:
(ii)  The commissioners court of a county that borders
Oklahoma and is bisected by United States Highway 62 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

filed

Bill filed: AN ACT relating to the authority of certain counties to impose a hotel