89th Legislature

HB 3178

Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
HB 3178 authorizes a hotel occupancy tax in counties where the headwaters of the Guadalupe River are located. The bill allows the commissioners court of the county to impose the tax, but it does not apply to hotels located within a municipality that already collects a municipal hotel occupancy tax under Chapter 351 of the Tax Code.
Author
Wesley Virdell