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TX HB1039
Bill
Status
5/13/2025
Primary Sponsor
Eddie Morales
Click for details
AI Summary
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Authorizes a county that borders Mexico and contains a portion of the West Nueces River (Maverick County) to impose a hotel occupancy tax through its commissioners court
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The county hotel tax does not apply to hotels located within a municipality that already imposes its own municipal hotel occupancy tax
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Repeals Section 351.1035 of the Tax Code, which had governed hotel occupancy tax revenue use by certain municipalities
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Changes apply only to revenue collected on or after the effective date; previously collected revenue remains governed by former law
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Takes effect immediately with two-thirds legislative vote, otherwise takes effect September 1, 2025
Legislative Description
Relating to the use of hotel occupancy tax revenue by certain municipalities and the authority of certain counties to impose a hotel occupancy tax; authorizing the imposition of a tax.
Taxation
Last Action
Referred to Economic Development
5/21/2025