Relating to the authority of certain counties to impose a hotel occupancy tax.
Summary
HB 4836 would expand hotel occupancy tax authority for a narrowly defined group of counties. Specifically, it allows the commissioners court of a county that borders the United Mexican States and contains a portion of the West Nueces River to impose a county hotel occupancy tax under Section 352.002 of the Tax Code. The bill also limits that county tax so it would not apply to a hotel located in a municipality that already imposes its own hotel tax under Chapter 351 on that hotel.
The bill is a targeted local-government tax measure rather than a broad statewide tax change. It amends the Tax Code to create an additional county-level taxing option for a specific geographic class of counties, while preserving municipal hotel tax authority where it already exists. The bill includes a standard effective-date provision, allowing immediate effect only if it receives a two-thirds vote in each house; otherwise, it takes effect September 1, 2025.
Impact
HB 4836 would amend Section 352.002 of the Texas Tax Code to authorize certain border counties with a portion of the West Nueces River to levy a county hotel occupancy tax. This would expand local revenue authority for the affected county or counties, potentially increasing funds available for tourism-related or other county purposes allowed under hotel tax law. It would also prevent double taxation by excluding hotels already subject to a municipal hotel occupancy tax under Chapter 351.
Sentiment
Based on the bill text and the absence of recorded committee testimony or votes in the provided materials, the bill appears to be a technical, geographically targeted local tax proposal with no documented public controversy in the available record. The framing suggests a practical revenue measure for a specific border county rather than a politically charged statewide issue. Because there are no transcripts or vote tallies included, there is no clear evidence of support or opposition beyond the bill’s referral to Ways & Means.
Contention
The main point of potential contention is the expansion of hotel occupancy taxing authority, which can raise concerns about higher lodging costs and local tax burden for hotels and visitors. Another possible issue is the bill’s narrow geographic classification, which benefits only counties meeting the specific border-and-river criteria, potentially prompting questions about why this county or counties should receive special taxing authority. The bill also preserves municipal tax precedence, so any conflict would likely center on how county and city hotel taxes interact rather than on the existence of the tax itself.
Relating to the use of hotel occupancy tax revenue by certain municipalities and the authority of certain counties to impose a hotel occupancy tax; authorizing the imposition of a tax.
Relating to authorizing certain counties to impose a hotel occupancy tax, the applicability and rates of that tax in certain counties, and the use of revenue from that tax.