SB 1553
hotel tax for the county with the Guadalupe River headwaters
Did not pass
Verdict: No flags
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
Commissioners can levy it. Cities with their own hotel tax are out.
The bill lets the commissioners court of a county where the headwaters of the Guadalupe River are located 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 city hotel tax. On the ground, hotel stays outside those cities could carry a new county tax if commissioners choose to adopt it.
Labels
Labels: STALLED AFTER COMMITTEE. Voted out of the Senate Economic Development committee 4-0 on Apr 29, 2025. Placed on the local & uncontested calendar on May 14, 2025. The bill died.
Receipt
The receipt
89R-SB1553 · 2025-02-21
SOLD BY
ITEM
relating to the authority of certain counties to impose a hotel occupancy tax.
WHAT IT DOES
Commissioners can levy it. Cities with their own hotel tax are out.
The bill lets the commissioners court of a county where the headwaters of the Guadalupe River are located 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 city hotel tax. On the ground, hotel stays outside those cities could carry a new county tax if commissioners choose to adopt it.
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 5, 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
- Received by the Secretary of the Senate
- Filed
- Read first time
- Referred to Economic Development
- Scheduled for public hearing on . . .
- Considered in public hearing
- Testimony taken in committee
- Left pending in committee
- Considered in public hearing
- Vote taken in committee
- Reported favorably w/o amendments
- Recommended for local & uncontested calendar
- Committee report printed and distributed
- Placed on intent calendar
- Placed on local & uncontested calendar
- Not again placed on intent calendar
- Removed from local & uncontested calendar
FILED UNDER
No verified beat found.
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
CAMPAIGN PAID FOR BY
Donors
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 12, 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.
Texans for Lawsuit Reform PAC$55,000.00
Texans for Lawsuit Reform PAC
$55,000.00
- Cash
- $55,000.00
- Paid by others
- $0.00
- Total
- $55,000.00
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Dec 13, 2024 to Oct 23, 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: 100985131, 101008112, 101072110.
Missing data does not establish zero giving. Display amounts are rounded.
Texans for Lawsuit Reform PAC
$55,000.00
- Cash
- $55,000.00
- Paid by others
- $0.00
- Total
- $55,000.00
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Dec 13, 2024 to Oct 23, 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: 100985131, 101008112, 101072110.
Votes
No floor vote loaded for this bill.
Witnesses2
- For
- 2
- Against
- 0
- On
- 0
Names
For
- Texas Hotel and Lodging Association1 registration
- Texas Travel Alliance1 registration
Sources
2 parsed registrations across the loaded witness lists.
Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.
Senate 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 5, 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 Senate · Filed Feb 21, 2025
05/14/2025 S Removed from local & uncontested calendar
Texas Legislature Online · Introduced · Senate Committee Report
Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.
Senate committee · Economic Development · Committee vote 4 aye, 0 nay, 1 absent · Out of committee
Companion
HB 3178 by Virdell (identical)
Subjects
GUADALUPE RIVER
KERR COUNTY
Taxation--Hotel, Motel Occupancy
Text
The text as introduced · 157 words
89R8783 JBD-F By: Flores S.B. No. 1553 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.