Texas 2025 - 89th Regular

Texas House Bill HB4222 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R14899 JBD-F
2	2	By: Louderback H.B. No. 4222
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5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to authorizing certain counties to impose a hotel
10	10	occupancy tax, the applicability and rates of that tax in certain
11	11	counties, and the use of revenue from that tax.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Section 352.002(a), Tax Code, is amended to read
14	14	as follows:
15	15	(a) The commissioners courts of the following counties by
16	16	the adoption of an order or resolution may impose a tax on a person
17	17	who, under a lease, concession, permit, right of access, license,
18	18	contract, or agreement, pays for the use or possession or for the
19	19	right to the use or possession of a room that is in a hotel, costs $2
20	20	or more each day, and is ordinarily used for sleeping:
21	21	(1) a county that has a population of more than 3.3
22	22	million;
23	23	(2) a county that has a population of 90,000 or more,
24	24	borders the United Mexican States, does not border the Gulf of
25	25	Mexico, and does not have four or more cities that each have a
26	26	population of more than 25,000;
27	27	(3) a county in which there is no municipality;
28	28	(4) a county in which there is located an Indian
29	29	reservation under the jurisdiction of the United States government;
30	30	(5) a county that has a population of 30,000 or less,
31	31	that has no more than one municipality with a population of less
32	32	than 2,500, and that borders two counties located wholly in the
33	33	Edwards Aquifer Authority established by Chapter 626, Acts of the
34	34	73rd Legislature, Regular Session, 1993;
35	35	(6) a county that borders the Gulf of Mexico, other
36	36	than a county authorized to impose the tax under Subdivision (30);
37	37	(7) a county that has a population of less than 5,000,
38	38	that borders the United Mexican States, and in which there is
39	39	located a major observatory;
40	40	(8) a county that has a population of 12,000 or less
41	41	and borders the Toledo Bend Reservoir;
42	42	(9) a county that has a population of less than 12,500
43	43	and an area of less than 275 square miles and does not border a
44	44	county that borders Arkansas and Louisiana;
45	45	(10) a county that has a population of 30,000 or less
46	46	and borders Possum Kingdom Lake;
47	47	(11) a county that borders a county with a population
48	48	of more than 300,000 and the United Mexican States and has a
49	49	population of more than 300,000 and less than 900,000;
50	50	(12) a county that has a population of 35,000 or more
51	51	and borders or contains a portion of Lake Fork Reservoir;
52	52	(13) a county that borders the United Mexican States
53	53	and in which there is located a national recreation area;
54	54	(14) a county that borders the United Mexican States
55	55	and in which there is located a national park of more than 400,000
56	56	acres;
57	57	(15) a county that has a population of 28,000 or less,
58	58	that has no more than four municipalities, and that is located
59	59	wholly in the Edwards Aquifer Authority established by Chapter 626,
60	60	Acts of the 73rd Legislature, Regular Session, 1993;
61	61	(16) a county that has a population of 25,000 or less,
62	62	whose territory is less than 750 square miles, and that has two
63	63	incorporated municipalities, each with a population of 800 or less,
64	64	at least one of which is located on the Frio River;
65	65	(17) a county that has a population of 34,000 or more
66	66	and borders Lake Buchanan;
67	67	(18) a county that has a population of more than 45,000
68	68	and less than 75,000, that borders the United Mexican States, and
69	69	that borders or contains a portion of Falcon Lake;
70	70	(19) a county with a population of 22,000 or less that
71	71	borders the Neches River and in which there is located a national
72	72	preserve;
73	73	(20) a county that has a population of 28,000 or less
74	74	and that borders or contains a portion of Lake Livingston;
75	75	(21) a county through which the Pedernales River flows
76	76	and in which the birthplace or the childhood home of a president of
77	77	the United States is located;
78	78	(22) a county that has a population of 35,000 or less
79	79	and borders Lake Buchanan;
80	80	(23) a county with a population of less than 11,000
81	81	that is bordered by the Sulphur River;
82	82	(24) a county that has a population of 16,000 or more
83	83	and borders the entire north shore of Lake Somerville;
84	84	(25) a county that has a population of 20,000 or less
85	85	and that is bordered by the Brazos and Navasota Rivers;
86	86	(26) a county that has a population of more than 15,000
87	87	and less than 25,000 and is located on the Trinity and Navasota
88	88	Rivers;
89	89	(27) a county that has a population of less than 15,000
90	90	and that is bordered by the Trinity and Navasota Rivers;
91	91	(28) a county that borders or contains a portion of the
92	92	Neches River, the Sabine River, and Sabine Lake; [and]
93	93	(29) a county that borders Whitney Lake; and
94	94	(30) a county that has a population of more than
95	95	90,000, is located adjacent to a bay connected to the Gulf of
96	96	Mexico, and contains a portion of the Guadalupe River.
97	97	SECTION 2. Section 352.003, Tax Code, is amended by adding
98	98	Subsection (hh) to read as follows:
99	99	(hh) The tax rate in a county authorized to impose the tax
100	100	under Section 352.002(a)(30) may not exceed seven percent of the
101	101	price paid for a room in a hotel, except that the tax rate may not
102	102	exceed two percent of the price paid for a room in a hotel if the
103	103	hotel is located in:
104	104	(1) a municipality that imposes a tax under Chapter
105	105	351 applicable to the hotel; or
106	106	(2) the extraterritorial jurisdiction of a
107	107	municipality that imposes a tax under Section 351.0025 applicable
108	108	to the hotel.
109	109	SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended
110	110	by adding Section 352.120 to read as follows:
111	111	Sec. 352.120. USE OF REVENUE: CERTAIN COUNTIES THROUGH
112	112	WHICH GUADALUPE RIVER FLOWS. (a) In addition to the purposes
113	113	authorized by this chapter, the revenue from a tax imposed under
114	114	this chapter by a county authorized to impose the tax under Section
115	115	352.002(a)(30) may be used to make repairs and improvements to the
116	116	county airport or to provide reimbursement for repairs and
117	117	improvements to the airport.
118	118	(b) A county to which this section applies may not use
119	119	revenue from a tax imposed under this chapter for a purpose
120	120	described by Subsection (a) in a total amount that would exceed the
121	121	amount of hotel revenue in the county that is likely to be
122	122	reasonably attributed to guests traveling through the airport
123	123	during the 20-year period beginning on the date the county first
124	124	uses the tax revenue for that purpose.
125	125	(c) A county to which this section applies may not use
126	126	revenue from a tax imposed under this chapter for a purpose
127	127	described by Subsection (a) after the 20th anniversary of the date
128	128	the county first uses the revenue for that purpose.
129	129	SECTION 4. This Act takes effect immediately if it receives
130	130	a vote of two-thirds of all the members elected to each house, as
131	131	provided by Section 39, Article III, Texas Constitution. If this
132	132	Act does not receive the vote necessary for immediate effect, this
133	133	Act takes effect September 1, 2025.