Bill > HB4222

This bill modifies the Texas Tax Code to authorize a specific county that meets certain population and geographic criteria (a county with over 90,000 residents, located adjacent to a bay connected to the Gulf of Mexico, and containing a portion of the Guadalupe River) to impose a hotel occupancy tax. The bill establishes that in this county, the tax rate can be up to 7% of the room price, but is limited to 2% if the hotel is located in a municipality or its extraterritorial jurisdiction that already imposes a hotel tax. Additionally, the bill uniquely allows this county to use the tax revenue to make repairs and improvements to its county airport, with a significant restriction: the amount spent on airport improvements cannot exceed the estimated hotel revenue from airport-related guests over a 20-year period, and the county can only use the funds for airport improvements for 20 years from the first use of such revenue. The bill would take effect immediately if it receives a two-thirds vote in the Texas Legislature, otherwise it will take effect on September 1, 2025.

Budget and Finance, Business and Industry

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB4222