Texas 2025 - 89th Regular

Texas House Bill HB3179

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the authority of certain counties to impose a hotel occupancy tax.

Impact

If enacted, HB 3179 will allow these counties to capture tax revenues from tourism and hotel visitors, thereby potentially increasing local funding for public services and infrastructure. This could enhance the economic vitality of the area, encouraging development and investment in tourism-related activities. The bill aims to support local economies by leveraging the increased visitor presence in these counties, which is especially vital for areas relying on tourism for economic growth.

Summary

House Bill 3179 seeks to grant certain counties in Texas, specifically those located at the confluence of the Llano River and the James River, the authority to impose a hotel occupancy tax. This amendment to Section 352.002 of the Tax Code will empower these counties to levy a tax similar to those imposed by municipalities under Chapter 351, however, it explicitly exempts hotels within municipalities that already impose their own occupancy tax. The primary intent of this legislative proposal is to provide additional means of generating revenue for local governments in these specific areas.

Contention

As of the last recorded actions, there has been limited public commentary or notable contention surrounding HB 3179. Nonetheless, similar proposals can often spark debate regarding the fiscal responsibility of imposing new taxes. Concerns may arise from hotel owners and local businesses regarding how such a tax might influence their competitiveness relative to businesses in other regions. Additionally, there could be discussions in public forums about the effectiveness and fairness of extending local tax authority in this manner.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 352. County Hotel Occupancy Taxes
    • Section: 002

Companion Bills

TX SB1087

Identical Relating to the authority of certain counties to impose a hotel occupancy tax.

Similar Bills

No similar bills found.