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 include a portion of Lake Ray Hubbard to impose this tax. Subsection (hh) permits counties where the confluence of the Llano River and the James River is located to also impose the tax, with the stipulation that it does not apply to hotels in municipalities that already impose a tax under Chapter 351.

The bill is designed to provide additional revenue options for these counties, enhancing their ability to fund local projects and services. It 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)