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HB1039 • 2025

Relating to the use of hotel occupancy tax revenue by certain municipalities and the authority of certain counties to impose a hotel occupancy tax; authorizing the imposition of a tax.

Relating to the use of hotel occupancy tax revenue by certain municipalities and the authority of certain counties to impose a hotel occupancy tax; authorizing the imposition of a tax.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Morales, Eddie
Last action
2025-05-21
Official status
05/21/2025 S Referred to Economic Development
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Relating to the use of hotel occupancy tax revenue by certain municipalities and the authority of certain counties to impose a hotel occupancy tax; authorizing the imposition of a tax.

Relating to the use of hotel occupancy tax revenue by certain municipalities and the authority of certain counties to impose a hotel occupancy tax; authorizing the imposition of a tax.

What This Bill Does

  • Relating to the use of hotel occupancy tax revenue by certain municipalities and the authority of certain counties to impose a hotel occupancy tax; authorizing the imposition of a tax.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-05-21 Texas Legislature Online

    Read first time

  2. 2025-05-21 Texas Legislature Online

    Referred to Economic Development

  3. 2025-05-14 Texas Legislature Online

    Received from the House

  4. 2025-05-13 Texas Legislature Online

    Read 3rd time

  5. 2025-05-13 Texas Legislature Online

    Passed

  6. 2025-05-13 Texas Legislature Online

    Record vote. RV#2304

  7. 2025-05-13 Texas Legislature Online

    Statement(s) of vote recorded in Journal

  8. 2025-05-13 Texas Legislature Online

    Reported engrossed

  9. 2025-05-12 Texas Legislature Online

    Read 2nd time

  10. 2025-05-12 Texas Legislature Online

    Amended. 1-E. Morales

  11. 2025-05-12 Texas Legislature Online

    Passed to engrossment as amended

  12. 2025-05-12 Texas Legislature Online

    Record vote. RV#2239

  13. 2025-05-10 Texas Legislature Online

    Placed on General State Calendar

  14. 2025-05-08 Texas Legislature Online

    Considered in Calendars

  15. 2025-05-07 Texas Legislature Online

    Committee report distributed

  16. 2025-05-07 Texas Legislature Online

    Committee report sent to Calendars

  17. 2025-05-06 Texas Legislature Online

    Comte report filed with Committee Coordinator

  18. 2025-05-01 Texas Legislature Online

    Considered in formal meeting

  19. 2025-05-01 Texas Legislature Online

    Reported favorably w/o amendment(s)

  20. 2025-04-14 Texas Legislature Online

    Scheduled for public hearing on . . .

  21. 2025-04-14 Texas Legislature Online

    Considered in public hearing

  22. 2025-04-14 Texas Legislature Online

    Testimony taken/registration(s) recorded in committee

  23. 2025-04-14 Texas Legislature Online

    Left pending in committee

  24. 2025-03-07 Texas Legislature Online

    Read first time

  25. 2025-03-07 Texas Legislature Online

    Referred to Ways & Means

  26. 2024-11-12 Texas Legislature Online

    Filed

Official Summary Text

Relating to the use of hotel occupancy tax revenue by certain municipalities and the authority of certain counties to impose a hotel occupancy tax; authorizing the imposition of a tax.

Current Bill Text

Read the full stored bill text 
89(R) HB 1039 - Engrossed version - Bill Text

By: Morales of Maverick

H.B. No. 1039

A BILL TO BE ENTITLED

AN ACT

relating to the use of hotel occupancy tax revenue by certain

municipalities and the authority of certain counties to impose a

hotel occupancy tax; authorizing the imposition of a tax.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 352.002, Tax Code, is amended by adding

Subsection (kk) to read as follows:

(kk)

The commissioners court of a county that borders the

United Mexican States and contains a portion of the West Nueces

River may impose a tax as provided by Subsection (a). A tax imposed

under this subsection does not apply to a hotel located in a

municipality that imposes a tax under Chapter 351 applicable to the

hotel.

SECTION 2. Section 351.1035, Tax Code, is repealed.

SECTION 3. The change in law made by this Act applies only

to revenue collected on or after the effective date of this Act.

Revenue collected before the effective date of this Act is governed

by the law in effect when the revenue was collected, and the former

law is continued in effect for that purpose.

SECTION 4. This Act takes effect immediately if it receives

a vote of two-thirds of all the members elected to each house, as

provided by Section 39, Article III, Texas Constitution. If this

Act does not receive the vote necessary for immediate effect, this

Act takes effect September 1, 2025.