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TX HB4222
Bill
Status
5/15/2025
Primary Sponsor
AJ Louderback
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AI Summary
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Authorizes a new category of counties to impose a hotel occupancy tax: counties with a population over 90,000 that are adjacent to a bay connected to the Gulf of Mexico and contain a portion of the Guadalupe River
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Sets the maximum tax rate at 7% of the room price for qualifying counties, but limits the rate to 2% if the hotel is located in a municipality or extraterritorial jurisdiction that already imposes a municipal hotel occupancy tax
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Permits qualifying counties to use hotel tax revenue for county airport repairs and improvements, in addition to standard authorized purposes under existing law
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Caps airport-related expenditures at the amount of hotel revenue reasonably attributed to guests traveling through the airport during a 20-year period from first use for that purpose
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Prohibits use of hotel tax revenue for airport purposes after 20 years from the date the county first uses revenue for airport repairs or improvements
Legislative Description
Relating to authorizing certain counties to impose a hotel occupancy tax, the applicability and rates of that tax in certain counties, and the use of revenue from that tax.
Taxation
Last Action
Referred to Economic Development
5/21/2025