By: Morales of Maverick H.B. No. 4836
A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain counties to impose a hotel
occupancy tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.002, Tax Code, is amended by adding
Subsection (v) to read as follows:
(ff) The commissioners court of a county that borders the
United Mexican States and contains a portion of the West Nueces
River may impose a tax as provided by Subsection (a). A tax imposed
under this subsection does not apply to a hotel located in a
municipality that imposes a tax under Chapter 351 applicable to the
hotel
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2025.