Monitoring the Session

HB 3178

Hotel Tax Bill Targets The County Where The Guadalupe Starts

Died in committee

Verdict: Smells

SmellsInitial review
Rep. Wes VirdellRHouse 53
Why it's charged
Bracket bill

THE TEXT

…“a county in which the headwaters of the Guadalupe River are located”…

Bill text, introduced version (I)

Instead of naming the county, the bill uses a geographic description that points at one place. The caption does say 'certain counties,' so the narrowness is flagged, which keeps confidence moderate.

Bracket bill

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

Never named. Just “a county in which the headwaters of the Guadalupe River are located.”

The bill lets the county where the Guadalupe River starts charge a hotel occupancy tax on hotel stays. It touches hotel guests and hotel owners in that county, but not hotels inside a city that already charges its own city hotel tax. Once the county commissioners vote to use it, visitors staying at hotels outside those cities would pay a new county tax on their rooms.

Labels

Labels: GOT HALFWAY. Passed the House on May 16, 2025. Died in the Senate: never got out of the Economic Development committee.

Receipt

The receipt

89R-HB3178 · 2025-02-21

SOLD BY

Rep. Wes VirdellRHouse 53

ITEM

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

WHAT IT DOES

Never named. Just “a county in which the headwaters of the Guadalupe River are located.”

The bill lets the county where the Guadalupe River starts charge a hotel occupancy tax on hotel stays. It touches hotel guests and hotel owners in that county, but not hotels inside a city that already charges its own city hotel tax. Once the county commissioners vote to use it, visitors staying at hotels outside those cities would pay a new county tax on their rooms.

CHARGES

[x] BRACKET BILLanalysis confidence 50%

THE TEXT

…“a county in which the headwaters of the Guadalupe River are located”…

Bill text, introduced version (I)

Instead of naming the county, the bill uses a geographic description that points at one place. The caption does say 'certain counties,' so the narrowness is flagged, which keeps confidence moderate.

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

  1. Filed
  2. Read first time
  3. Referred to Ways & Means
  4. Scheduled for public hearing on . . .
  5. Considered in public hearing
  6. Testimony taken/registration(s) recorded in committee
  7. Left pending in committee
  8. Considered in formal meeting
  9. Reported favorably w/o amendment(s)
  10. Comte report filed with Committee Coordinator
  11. Committee report distributed
  12. Committee report sent to Calendars
  13. Considered in Calendars
  14. Placed on General State Calendar
  15. Read 2nd time
  16. Postponed 5/15/25 10:00 pm
  17. Laid out as postponed business
  18. Passed to engrossment
  19. Record vote RV#2765
  20. Statement(s) of vote recorded in Journal
  21. Read 3rd time
  22. Passed
  23. Record vote RV#2870
  24. Statement(s) of vote recorded in Journal
  25. Reported engrossed
  26. Received from the House
  27. Read first time
  28. Referred to Economic Development
FILED UNDER

No verified beat found.

SIGNED FOR BY

House · 66 yea · 49 nay

Sources

House: Final passage · May 16, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

All floor motions and other positions below.

Smells

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Wes Virdell

Donors

Texans for Truth and Liberty PAC$25KPhysicians for Free Market Healthcare PAC$25KTexas Trial Lawyers Association PAC$23K

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 · Nov 3, 2024 to Oct 21, 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.

Texans for Truth and Liberty PAC$25,000.00

Texans for Truth and Liberty PAC

$25,000.00

Cash
$25,000.00
Paid by others
$0.00
Total
$25,000.00

Also funds 44 other sitting lawmakers.

Derived recipient stock · Jun 24, 2025 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · on Jun 24, 2025. 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: 101012375.

Physicians for Free Market Healthcare PAC$25,000.00

Physicians for Free Market Healthcare PAC

$25,000.00

Cash
$25,000.00
Paid by others
$0.00
Total
$25,000.00

Also funds 33 other sitting lawmakers.

Derived recipient stock · Jun 30, 2025 to Oct 22, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · on Oct 22, 2025. 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: 101031736.

Texas Trial Lawyers Association PAC$22,500.00

Texas Trial Lawyers Association PAC

$22,500.00

Cash
$22,500.00
Paid by others
$0.00
Total
$22,500.00

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 · Nov 25, 2024 to Jul 13, 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: 100987242, 101012375, 101060151, 101072158.

Money

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

×

Texans for Truth and Liberty PAC

$25,000.00

Cash
$25,000.00
Paid by others
$0.00
Total
$25,000.00

Also funds 44 other sitting lawmakers.

Derived recipient stock · Jun 24, 2025 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · on Jun 24, 2025. 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: 101012375.

×

Physicians for Free Market Healthcare PAC

$25,000.00

Cash
$25,000.00
Paid by others
$0.00
Total
$25,000.00

Also funds 33 other sitting lawmakers.

Derived recipient stock · Jun 30, 2025 to Oct 22, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · on Oct 22, 2025. 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: 101031736.

×

Texas Trial Lawyers Association PAC

$22,500.00

Cash
$22,500.00
Paid by others
$0.00
Total
$22,500.00

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 · Nov 25, 2024 to Jul 13, 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: 100987242, 101012375, 101060151, 101072158.

Votes2

House May 16, 2025

Yea
66
Nay
49
Present, not voting
3
Absent
7
Excused
25
Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 2870

HB 3178 was passed by (Record 2870): 66 Yeas, 49 Nays, 3 Present, not voting.

Published stock of positions for this vote, except where marked derived.

  • Yea: 66 (published)
  • Nay: 49 (published)
  • Present, not voting: 3 (published)
  • Absent: 7 (derived from named list)
  • Excused: 25 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

House May 15, 2025

Yea
89
Nay
48
Present, not voting
1
Absent
7
Excused
5
Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 2765

HB 3178 was passed to engrossment by (Record 2765): 89 Yeas, 48 Nays, 1 Present, not voting.

Published stock of positions for this vote, except where marked derived.

  • Yea: 89 (published)
  • Nay: 48 (published)
  • Present, not voting: 1 (published)
  • Absent: 7 (derived from named list)
  • Excused: 5 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

Witnesses7
For
2
Against
2
On
3
Names

For

  • Texas Hotel & Lodging Association1 registration
  • Texas Travel Alliance1 registration

Against

  • Self2 registrations

On

  • Texas Comptroller of Public Accounts3 registrations
Sources

7 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 21, 2025

05/21/2025 S Referred to Economic Development

Texas Legislature Online · Introduced · House Committee Report · Engrossed

Data snapshot Oct 26, 2026 at 4:19 AM CDT. Grades, charges, quotes and corrections follow the published record.

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

Senate committee · Economic Development · Final status: Died in committee

Companion

SB 1553 by Flores (identical)

Subjects

GUADALUPE RIVER

KERR COUNTY

Taxation--Hotel, Motel Occupancy

Text

The text as introduced · 157 words

89R8783 JBD-F

By: Virdell
H.B. No. 3178

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 (gg) to read as follows:

(gg) The commissioners court of a county in which the

headwaters of the Guadalupe River are 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.