By: Perry  S.B. No. 1087
         (In the Senate - Filed February 4, 2025; February 24, 2025,
  read first time and referred to Committee on Economic Development;
  May 5, 2025, reported favorably by the following vote:  Yeas 4,
  Nays 0; May 5, 2025, sent to printer.)
Click here to see the committee vote
 
 
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 (hh) to read as follows:
         (hh)  The commissioners court of a county in which the
  confluence of the Llano River and the James River is located 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.
 
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