Bill > HB3179

This bill expands the authority of certain counties to impose a hotel occupancy tax under specific geographic conditions. Specifically, the bill allows the commissioners court (the governing body) of a county with fewer than 145,000 residents that contains a portion of Lake Ray Hubbard to impose a hotel occupancy tax. Additionally, the bill permits the commissioners court of a county where the Llano River and James River converge to impose a similar tax, with a notable restriction that this tax would not apply to hotels located in municipalities that already impose their own hotel occupancy tax under Chapter 351. The bill would take effect immediately if it receives a two-thirds vote in the Texas Legislature; otherwise, it will become effective on September 1, 2025. This legislation appears to be a targeted approach to provide additional local taxing flexibility for specific counties with unique geographic characteristics.

Budget and Finance, Business and Industry

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3179