System updates will be applied on February 19, 2026 at 6:00 PM. These updates will include changes to the user interface. Work is expected to take approximately 30 minutes to complete, during which the site will be unavailable.
Amend HB 4152 (house committee report) by adding the following appropriately numbered SECTIONS to the bill and renumbering the SECTIONS of the bill accordingly:
SECTION ____. Section 352.002, Tax Code, is amended by adding Subsection (w) to read as follows:
(w) The commissioners court of a county that has a population of more than 53,000 and less than 78,000 that is adjacent to a county with a population of more than 200,000 and less than 230,000 may impose a tax as provided by Subsection (a).
SECTION ____. Section 352.003(n), Tax Code, is amended to read as follows:
(n) The tax rate in a county authorized to impose the tax under Section 352.002(o) or (w) may not exceed two percent of the price paid for a room in a hotel.
SECTION ____. Subchapter B, Chapter 352, Tax Code, is amended by adding Section 352.112 to read as follows:
Sec. 352.112. USE OF REVENUE: CERTAIN COUNTIES BORDERING CERTAIN POPULOUS COUNTIES. The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(w) may be used only to operate and maintain an exposition center in the county that has a substantial impact on tourism and hotel activity.