TX HB2404

Authorizes the commissioners court of a county that borders Oklahoma and is bisected by United States Highway 62 to impose a hotel occupancy tax

The county hotel tax would not apply to hotels located within municipalities that already impose their own municipal hotel occupancy tax under Chapter 351 of the Tax Code

Amends Section 352.002 of the Tax Code by adding new Subsection (ii)

Takes effect immediately if passed by two-thirds vote of both legislative chambers; otherwise takes effect September 1, 2025