Texas HB4836 allows certain counties to impose a hotel occupancy tax.

Texas HB4836 amends the Tax Code to grant the authority for hotel occupancy tax imposition to the commissioners court of a county bordering the United Mexican States and containing a portion of the West Nueces River. This tax does not apply to hotels in municipalities that already impose a tax under Chapter 351. The act's effective date depends on a two-thirds vote in both legislative houses, with a default effective date of September 1, 2025.

Texas HB4836 allows certain counties to impose a hotel occupancy tax.

Texas HB4836 amends the Tax Code to grant the authority for hotel occupancy tax imposition to the commissioners court of a county bordering the United Mexican States and containing a portion of the West Nueces River. This tax does not apply to hotels in municipalities that already impose a tax under Chapter 351. The act's effective date depends on a two-thirds vote in both legislative houses, with a default effective date of September 1, 2025.