Monitoring the Session

HB 3179

County Hotel Tax Lands Where The Llano Meets The James

Died in committee

Verdict: Smells

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

THE TEXT

…“a county in which the confluence of the Llano River and the James River is located”…

Bill text, introduced version (I)

A river-confluence descriptor points the new tax power at a single county while the caption speaks only of "certain counties." The caption does signal that the bill is narrow, so this is a routine local authorization rather than a hidden one.

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

Rivers named, county unnamed. Hotels in cities with their own hotel tax are left out.

The bill lets the county where the Llano River and the James River meet charge its own county hotel occupancy tax. It touches hotel guests and hotel owners in that one county, except hotels inside a city that already charges its own city hotel tax. On the ground, that county gains a new power to tax hotel stays outside city limits, starting right away if two-thirds of each house votes for it or on September 1, 2025 if not.

Labels

Labels: GOT HALFWAY. Passed the House on May 14, 2025. Died in the Senate: never got out of the Economic Development committee.

Receipt

The receipt

89R-HB3179 · 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

Rivers named, county unnamed. Hotels in cities with their own hotel tax are left out.

The bill lets the county where the Llano River and the James River meet charge its own county hotel occupancy tax. It touches hotel guests and hotel owners in that one county, except hotels inside a city that already charges its own city hotel tax. On the ground, that county gains a new power to tax hotel stays outside city limits, starting right away if two-thirds of each house votes for it or on September 1, 2025 if not.

CHARGES

[x] BRACKET BILLanalysis confidence 50%

THE TEXT

…“a county in which the confluence of the Llano River and the James River is located”…

Bill text, introduced version (I)

A river-confluence descriptor points the new tax power at a single county while the caption speaks only of "certain counties." The caption does signal that the bill is narrow, so this is a routine local authorization rather than a hidden one.

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. Point of order withdrawn Rule 8, Section 10(b)
  17. Amended 1-Virdell
  18. Passed to engrossment as amended
  19. Record vote RV#2340
  20. Statement(s) of vote recorded in Journal
  21. Read 3rd time
  22. Passed
  23. Record vote RV#2433
  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 · 85 yea · 50 nay

Sources

House: Final passage · May 14, 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 14, 2025

Yea
85
Nay
50
Present, not voting
2
Absent
10
Excused
3
Names

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

House journal

Sources

Record 2433

HB 3179 was passed by (Record 2433): 85 Yeas, 50 Nays, 2 Present, not voting.

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

  • Yea: 85 (published)
  • Nay: 50 (published)
  • Present, not voting: 2 (published)
  • Absent: 10 (derived from named list)
  • Excused: 3 (derived from named list)

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

House May 13, 2025

Yea
65
Nay
54
Present, not voting
2
Absent
11
Excused
18
Names

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

House journal

Sources

Record 2340

HB 3179, as amended, was passed to engrossment by (Record 2340): 65 Yeas, 54 Nays, 2 Present, not voting.

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

  • Yea: 65 (published)
  • Nay: 54 (published)
  • Present, not voting: 2 (published)
  • Absent: 11 (derived from named list)
  • Excused: 18 (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 1087 by Perry (identical)

Subjects

MASON COUNTY (G31BT)

County Government--Finance

Taxation--Hotel, Motel Occupancy

Text

The text as introduced · 161 words

89R12856 JBD-F

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

Subsection (hh) to read as follows:

(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.