S.B. No. 1553 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 counties 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 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 majority, the bill will take effect on September 1, 2025.

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