Allows a specific Texas county to impose a hotel occupancy tax.

This bill amends the Texas Tax Code to allow the commissioners court of a county where the Llano River and the James River meet 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's effective date depends on a two-thirds vote in the legislature, otherwise it takes effect September 1, 2025.

Allows a specific Texas county to impose a hotel occupancy tax.

This bill amends the Texas Tax Code to allow the commissioners court of a county where the Llano River and the James River meet 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's effective date depends on a two-thirds vote in the legislature, otherwise it takes effect September 1, 2025.