Texas HB4222 authorizes specific counties to impose a hotel occupancy tax, sets tax rates, and allows revenue use for airport repairs.

Texas HB4222 amends the Tax Code to authorize certain counties to impose a hotel occupancy tax. The bill specifies the conditions under which these counties can impose the tax, including population size, geographical features, and proximity to certain landmarks. The tax rate is capped at seven percent, or two percent if the hotel is in a municipality or extraterritorial jurisdiction with its own hotel tax. Counties can use the tax revenue for airport repairs and improvements, but only for 20 years from the first use.

Texas HB4222 authorizes specific counties to impose a hotel occupancy tax, sets tax rates, and allows revenue use for airport repairs.

Texas HB4222 amends the Tax Code to authorize certain counties to impose a hotel occupancy tax. The bill specifies the conditions under which these counties can impose the tax, including population size, geographical features, and proximity to certain landmarks. The tax rate is capped at seven percent, or two percent if the hotel is in a municipality or extraterritorial jurisdiction with its own hotel tax. Counties can use the tax revenue for airport repairs and improvements, but only for 20 years from the first use.