Allows certain Texas counties to impose a hotel occupancy tax.

This bill amends the Tax Code to allow the commissioners court of a county that borders Oklahoma and is bisected by United States Highway 62 to impose a hotel occupancy tax. The tax does not apply to hotels in municipalities that already impose a tax under Chapter 351. The bill takes effect immediately if it receives a two-thirds vote in both houses, otherwise it takes effect September 1, 2025.

Allows certain Texas counties to impose a hotel occupancy tax.

This bill amends the Tax Code to allow the commissioners court of a county that borders Oklahoma and is bisected by United States Highway 62 to impose a hotel occupancy tax. The tax does not apply to hotels in municipalities that already impose a tax under Chapter 351. The bill takes effect immediately if it receives a two-thirds vote in both houses, otherwise it takes effect September 1, 2025.