H.B. No. 2404 amends the Texas Tax Code to grant specific counties the authority to impose a hotel occupancy tax. The new provision allows the commissioners court of a county that borders Oklahoma and is bisected by United States Highway 62 to impose this tax, as outlined in Subsection (a). Importantly, the bill specifies that the tax will not apply to hotels located in municipalities that already impose a tax under Chapter 351.

The bill is set to take effect immediately if it receives a two-thirds majority vote from all elected members in both houses of the legislature. If it does not achieve this necessary vote, the bill will take effect on September 1, 2025.

Statutes affected:
Introduced: Tax Code 352.002 (Tax Code 352)