Bill > HB1039

This bill modifies the Texas Tax Code to allow counties bordering Mexico and containing a portion of the West Nueces River to impose a hotel occupancy tax, with a specific limitation that this tax would not apply to hotels in municipalities that already impose their own hotel tax under Chapter 351. The bill also repeals an existing section of the Tax Code related to hotel occupancy taxes and specifies that the new tax provisions will only apply to revenue collected on or after the bill's effective date. The bill will take effect immediately if it receives a two-thirds vote in both legislative chambers, or otherwise will become effective on September 1, 2025. The legislation appears to be targeted at providing additional taxing authority to specific counties along the Texas-Mexico border, giving local governments more flexibility in generating revenue from hotel stays.

Budget and Finance, Business and Industry

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1039