WeVote
Log In

Bill

Bill

HB 4836

Relating to the authority of certain counties to impose a hotel occupancy tax.

89th Legislature (2025) Introduced by Eddie Morales

HB 4836 expands Texas counties' authority to independently impose hotel occupancy taxes for local revenue generation and tourism funding.

Referred to Ways & Means
#border(s0045) #taxation--hotel #moteloccupancy(i0806)
0
WeVote Research Nonpartisan
Bill Summary · HB 4836

Legislative bill overview

HB 4836 would grant specific Texas counties new or expanded authority to impose a hotel occupancy tax (also called a "bed tax") on overnight lodging. The bill appears to address current statutory limitations that prevent certain counties from levying this type of tax without additional legislative authorization.

Why is this important

Hotel occupancy taxes are a significant revenue source for local governments, typically funding tourism promotion, convention centers, and related infrastructure. Counties currently prohibited from implementing such taxes lose a potential revenue stream that could support local tourism development and reduce reliance on other tax sources. This bill would equalize taxing authority across counties and allow local governments to fund tourism-related projects more independently.

Potential points of contention

  • Revenue redistribution concerns: Cities and counties may compete for the same tax base; county-level taxation could reduce revenue for incorporated cities within those counties
  • Business impact: Hotels and hospitality businesses may oppose new taxation that could affect competitiveness and increase operating costs
  • Implementation complexity: Establishing collection mechanisms, compliance standards, and audit procedures requires coordination between counties and hospitality businesses

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.