HB 2404

hotel tax for one county bordering Oklahoma

Did not pass

Verdict: No flags

No flagsInitial review

Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

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

Caption from analyzed text · version I.

Summary

Crossed by U.S. Highway 62? That county can tax hotels.

This bill lets one kind of county charge a county hotel occupancy tax: a county that borders Oklahoma and is crossed by U.S. Highway 62. It touches that county's commissioners court and the hotels and guests in the county's unincorporated areas or in towns that do not already charge a city hotel tax. Once in effect, that county may add a hotel tax on rooms outside cities that already tax the same hotel.

Labels

Labels: STALLED AFTER COMMITTEE. Voted out of the House Ways & Means committee 11-0 on May 1, 2025. Taken up on the floor on May 13, 2025 and postponed. The bill died.

Receipt

The receipt

89R-HB2404 · 2025-02-04

SOLD BY

Rep. Ken KingRHouse 88

+ 1 coauthor

ITEM

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

WHAT IT DOES

Crossed by U.S. Highway 62? That county can tax hotels.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal implication to the State is anticipated.

LBB estimate · fiscal note version I · source

Sources

Fiscal note · version I · April 11, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

Feb 4, 2025Filed
Mar 17, 2025Read first time
Mar 17, 2025Referred to Ways & Means
Apr 14, 2025Scheduled for public hearing on . . .
Apr 14, 2025Considered in public hearing
Apr 14, 2025Testimony taken/registration(s) recorded in committee
Apr 14, 2025Left pending in committee
May 1, 2025Considered in formal meeting
May 1, 2025Reported favorably w/o amendment(s)
May 6, 2025Comte report filed with Committee Coordinator
May 6, 2025Committee report distributed
May 7, 2025Committee report sent to Calendars
May 8, 2025Considered in Calendars
May 10, 2025Placed on General State Calendar
May 13, 2025Read 2nd time
May 13, 2025Point of order withdrawn Rule 8, Section 10(a)
May 13, 2025Postponed 8/13/25 10:00 AM

ALSO NOTED · NOT CHARGED (1)

BRACKET BILL · analysis confidence 40%

THE TEXT

…“a county that borders Oklahoma and is bisected by United States Highway 62”…

Bill text, introduced version (I)

A geographic descriptor aims the new taxing power at what reads as a single county without naming it. The caption does say "certain counties," so the narrowness is disclosed.

FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

Ken King

Donors

Defend Rural Texas PAC$204K Texas Trial Lawyers Association PAC$175K Coalition for Working Families PAC$100K

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Jul 16, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Defend Rural Texas PAC$203,547.49

Defend Rural Texas PAC

$203,547.49

Cash: $0.00
Paid by others: $203,547.49
Total: $203,547.49

television $165,000.00radio $25,000.00texting $13,547.49

Also funds 1 other sitting lawmakers.

Derived recipient stock · Feb 4, 2026 to Aug 7, 2026. State data as of Nov 4, 2026.

TEC account match.

Sources

Derived itemized flow · Feb 4, 2026 to Aug 7, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101040115, 101058003, 101068175.

Texas Trial Lawyers Association PAC$175,000.00

Texas Trial Lawyers Association PAC

$175,000.00

Cash: $175,000.00
Paid by others: $0.00
Total: $175,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Sep 17, 2024 to Sep 16, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100983150, 101008206, 101028141, 101035143, 101040115, 101058003, 101068175.

Coalition for Working Families PAC$100,000.00

Coalition for Working Families PAC

$100,000.00

Cash: $100,000.00
Paid by others: $0.00
Total: $100,000.00

Also funds 24 other sitting lawmakers.

Derived recipient stock · Dec 25, 2025 to Oct 15, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Feb 3, 2026 to Feb 20, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101040115.

Money

Missing data does not establish zero giving. Display amounts are rounded.

Defend Rural Texas PAC

$203,547.49

Cash: $0.00
Paid by others: $203,547.49
Total: $203,547.49

television $165,000.00radio $25,000.00texting $13,547.49

Also funds 1 other sitting lawmakers.

Derived recipient stock · Feb 4, 2026 to Aug 7, 2026. State data as of Nov 4, 2026.

TEC account match.

Sources

Derived itemized flow · Feb 4, 2026 to Aug 7, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101040115, 101058003, 101068175.

Texas Trial Lawyers Association PAC

$175,000.00

Cash: $175,000.00
Paid by others: $0.00
Total: $175,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Sep 17, 2024 to Sep 16, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100983150, 101008206, 101028141, 101035143, 101040115, 101058003, 101068175.

Coalition for Working Families PAC

$100,000.00

Cash: $100,000.00
Paid by others: $0.00
Total: $100,000.00

Also funds 24 other sitting lawmakers.

Derived recipient stock · Dec 25, 2025 to Oct 15, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Feb 3, 2026 to Feb 20, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101040115.

Votes

No floor vote loaded for this bill.

Witnesses5

For: 2
Against: 0
On: 3

Names

For

Texas Hotel & Lodging Association1 registration
Texas Travel Alliance1 registration

On

Texas Comptroller of Public Accounts3 registrations

Sources

5 parsed registrations across the loaded witness lists.

Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.

House witness list. Source snapshot 2026-10-20, Central time.

Fiscal

No fiscal implication to the State is anticipated.

LBB estimate · fiscal note version I · source

Sources

Fiscal note · version I · April 11, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

Sources

Texas House · Filed Feb 4, 2025

05/13/2025 H Postponed

Texas Legislature Online · Introduced · House Committee Report

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

Coauthors

Penny Morales ShawDHouse 148

House committee · Ways & Means · Committee vote 11 aye, 0 nay, 2 absent · Out of committee

Companion

SB 1086 by Perry (identical)

Subjects

CHILDRESS COUNTY (GF3EW)

County Government--Finance

Taxation--Hotel, Motel Occupancy

Text

The text as introduced · 158 words

89R10881 JBD-F

By: King
H.B. No. 2404

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

Subsection (ii) to read as follows:

(ii) The commissioners court of a county that borders

Oklahoma and is bisected by United States Highway 62 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.