H.B. No. 3179 amends the Texas Tax Code to grant the commissioners court of a specific county, where the confluence of the Llano River and the James River is located, the authority to impose a hotel occupancy tax. This new provision, added as Subsection (hh) to Section 352.002, allows the county to levy the tax as outlined in Subsection (a). However, it specifies that the tax will not apply to hotels situated within municipalities that already impose a tax under Chapter 351.

The bill is designed to provide additional revenue options for the designated county while ensuring that hotels in municipalities with existing taxes are not subject to double taxation. The act will take effect immediately if it receives a two-thirds majority 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)