The bill, H.B. No. 3567, authorizes certain counties in Texas to impose a hotel occupancy tax under specific conditions. It adds a new subsection (jj) to Section 352.002 of the Tax Code, allowing counties with a population exceeding 125,000, that border the Red River, and have a county seat with a population over 100,000 to impose this tax. This provision is set to expire on September 1, 2030.

Additionally, the bill introduces subsection (ff) to Section 352.003, which stipulates that the tax rate in these authorized counties cannot exceed two percent of the price paid for a hotel room, also expiring on September 1, 2030. The bill is designed to take effect immediately upon receiving a two-thirds vote from both houses of the legislature; otherwise, it will take effect on September 1, 2025.

Statutes affected:
Introduced: Tax Code 352.002, Tax Code 352.003 (Tax Code 352)
House Committee Report: Tax Code 352.002, Tax Code 352.003 (Tax Code 352)
Engrossed: Tax Code 352.002, Tax Code 352.003 (Tax Code 352)