HB3179 • 2025

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

Taxes

Passed Legislature

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

Sponsor: Virdell
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 authority of certain counties to impose a hotel occupancy tax.

What This Bill Does

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

2025-05-21 Texas Legislature Online
Read first time
2025-05-21 Texas Legislature Online
Referred to Economic Development
2025-05-14 Texas Legislature Online
Read 3rd time
2025-05-14 Texas Legislature Online
Passed
2025-05-14 Texas Legislature Online
Record vote. RV#2433
2025-05-14 Texas Legislature Online
Statement(s) of vote recorded in Journal
2025-05-14 Texas Legislature Online
Reported engrossed
2025-05-14 Texas Legislature Online
Received from the House
2025-05-13 Texas Legislature Online
Read 2nd time
2025-05-13 Texas Legislature Online
Point of order withdrawn. Rule 8, Section 10(b)
2025-05-13 Texas Legislature Online
Amended. 1-Virdell
2025-05-13 Texas Legislature Online
Passed to engrossment as amended
2025-05-13 Texas Legislature Online
Record vote. RV#2340
2025-05-13 Texas Legislature Online
Statement(s) of vote recorded in Journal
2025-05-10 Texas Legislature Online
Placed on General State Calendar
2025-05-08 Texas Legislature Online
Considered in Calendars
2025-05-07 Texas Legislature Online
Committee report sent to Calendars
2025-05-06 Texas Legislature Online
Comte report filed with Committee Coordinator
2025-05-06 Texas Legislature Online
Committee report distributed
2025-05-01 Texas Legislature Online
Considered in formal meeting
2025-05-01 Texas Legislature Online
Reported favorably w/o amendment(s)
2025-04-14 Texas Legislature Online
Scheduled for public hearing on . . .
2025-04-14 Texas Legislature Online
Considered in public hearing
2025-04-14 Texas Legislature Online
Testimony taken/registration(s) recorded in committee
2025-04-14 Texas Legislature Online
Left pending in committee
2025-03-20 Texas Legislature Online
Read first time
2025-03-20 Texas Legislature Online
Referred to Ways & Means
2025-02-21 Texas Legislature Online
Filed

Official Summary Text

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

Current Bill Text

Read the full stored bill text

89(R) HB 3179 - Engrossed version - Bill Text

By: Virdell

H.B. No. 3179

A BILL TO BE ENTITLED

AN ACT

relating to the authority of certain counties to impose a hotel

occupancy tax.

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

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

Subsections (gg) and (hh) to read as follows:

(gg)

The commissioners court of a county that has a

population of less than 145,000 and that contains a portion of Lake

Ray Hubbard may impose a tax as provided by Subsection (a).

(hh)

The commissioners court of a county in which the

confluence of the Llano River and the James River is located 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. 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.