H.B. No. 3179 amends the Texas Tax Code to grant specific counties the authority to impose a hotel occupancy tax. The bill introduces two new subsections: Subsection (gg) allows counties with a population of less than 145,000 that contain a portion of Lake Ray Hubbard to impose this tax. Subsection (hh) permits counties located at the confluence of the Llano River and the James River to impose a similar tax, with the stipulation that it does not apply to hotels in municipalities that already impose a tax under Chapter 351.

The bill aims to provide additional revenue opportunities for these counties by allowing them to levy a hotel occupancy tax, which can be used to support local services and infrastructure. The act will take effect immediately upon receiving a two-thirds vote from both houses of the legislature; otherwise, it will become effective on September 1, 2025.

Statutes affected:
Introduced: Tax Code 352.002 (Tax Code 352)
House Committee Report: Tax Code 352.002 (Tax Code 352)
Engrossed: Tax Code 352.002 (Tax Code 352)