Monitoring the Session

HB 4836

hotel tax for a West Nueces River border county

Died in committee

Verdict: No flags

No flagsInitial review
Rep. Eddie MoralesDHouse 74

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

Counties on the Mexico border with part of the West Nueces River. So, one.

The bill lets the commissioners court of a county on the Mexico border that contains part of the West Nueces River impose a county hotel occupancy tax. It touches hotels and their guests in that county, but not hotels inside a city that already charges its own hotel tax. Room bills at covered hotels outside such cities could carry a new county tax once the county adopts it.

Labels

Labels: NEVER GOT A HEARING. Filed Mar 13, 2025 and referred to the House Ways & Means committee. No public hearing. The bill died.

Receipt

The receipt

89R-HB4836 · 2025-03-13

SOLD BY

Rep. Eddie MoralesDHouse 74

ITEM

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

WHAT IT DOES

Counties on the Mexico border with part of the West Nueces River. So, one.

The bill lets the commissioners court of a county on the Mexico border that contains part of the West Nueces River impose a county hotel occupancy tax. It touches hotels and their guests in that county, but not hotels inside a city that already charges its own hotel tax. Room bills at covered hotels outside such cities could carry a new county tax once the county adopts it.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Filed
  2. Read first time
  3. Referred to Ways & Means
ALSO NOTED · NOT CHARGED (1)

BRACKET BILL · analysis confidence 50%

THE TEXT

…“a county that borders the United Mexican States and contains a portion of the West Nueces River”…

Bill text, introduced version (I)

A geographic descriptor (on the Mexico border and containing part of a named river) aims the tax authority at a very small set of counties. The caption's 'certain counties' discloses that the bill is narrow, so this is a tag rather than a defect.

FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Eddie Morales

Donors

Texas Trial Lawyers Association PAC$101KLegacy 44$100KTexas REALTORS Political Action Committee$57K

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 · Oct 27, 2024 to Oct 24, 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.

Texas Trial Lawyers Association PAC$101,077.16

Texas Trial Lawyers Association PAC

$101,077.16

Cash
$80,000.00
Paid by others
$21,077.16
Total
$101,077.16
mailers $21,077.16

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 · Oct 27, 2024 to Oct 1, 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: 100983216, 101059340, 101067651, 101071574.

Legacy 44$100,000.00

Legacy 44

$100,000.00

Cash
$30,000.00
Paid by others
$70,000.00
Total
$100,000.00
digital $70,000.00

Also funds 33 other sitting lawmakers.

Derived recipient stock · Oct 21, 2024 to Oct 20, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Oct 29, 2024 to Sep 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.

Report IDs: 100983216, 101067651.

Texas REALTORS Political Action Committee$56,517.22

Texas REALTORS Political Action Committee

$56,517.22

Cash
$37,500.00
Paid by others
$19,017.22
Total
$56,517.22
mail $18,992.22grassroots $25.00

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Nov 2, 2024 to Sep 2, 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: 100983216, 101031005, 101067651.

Money

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

×

Texas Trial Lawyers Association PAC

$101,077.16

Cash
$80,000.00
Paid by others
$21,077.16
Total
$101,077.16
mailers $21,077.16

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 · Oct 27, 2024 to Oct 1, 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: 100983216, 101059340, 101067651, 101071574.

×

Legacy 44

$100,000.00

Cash
$30,000.00
Paid by others
$70,000.00
Total
$100,000.00
digital $70,000.00

Also funds 33 other sitting lawmakers.

Derived recipient stock · Oct 21, 2024 to Oct 20, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Oct 29, 2024 to Sep 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.

Report IDs: 100983216, 101067651.

×

Texas REALTORS Political Action Committee

$56,517.22

Cash
$37,500.00
Paid by others
$19,017.22
Total
$56,517.22
mail $18,992.22grassroots $25.00

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Nov 2, 2024 to Sep 2, 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: 100983216, 101031005, 101067651.

Votes

No floor vote loaded for this bill.

Fiscal

No fiscal note in the loaded record.

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 Mar 13, 2025

04/03/2025 H Referred to Ways & Means: Apr 3 2025 12:38PM

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 6:51 AM CDT. Grades, charges, quotes and corrections follow the published record.

House committee · Ways & Means · Final status: Died in committee

Subjects

Taxation--Hotel, Motel Occupancy

BORDER

Text

The text as introduced · 162 words

By: Morales of Maverick
H.B. No. 4836

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 (v) to read as follows:

(ff) 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. 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.