Allows certain Texas counties to impose a hotel occupancy tax.

This bill amends the Texas Tax Code to allow the commissioners court of a county where the Guadalupe River's headwaters are located 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 whether it receives a two-thirds vote in both legislative houses.

Allows certain Texas counties to impose a hotel occupancy tax.

This bill amends the Texas Tax Code to allow the commissioners court of a county where the Guadalupe River's headwaters are located 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 whether it receives a two-thirds vote in both legislative houses.