H.B. No. 3178 amends the Texas Tax Code to grant certain counties the authority to impose a hotel occupancy tax. Specifically, it adds a new subsection (gg) to Section 352.002, allowing the commissioners court of a county where the headwaters of the Guadalupe River are located to impose this tax. However, the bill stipulates that the tax will not apply to hotels situated in municipalities that already impose a tax under Chapter 351.

The bill is designed to provide additional revenue opportunities for counties near the Guadalupe River 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)