Monitoring the Session

SB 1553

hotel tax for the county with the Guadalupe River headwaters

Did not pass

Verdict: No flags

No flagsInitial review
Sen. Pete FloresRSenate 24

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

  1. Received by the Secretary of the Senate
  2. Filed
  3. Read first time
  4. Referred to Economic Development
  5. Scheduled for public hearing on . . .
  6. Considered in public hearing
  7. Testimony taken in committee
  8. Left pending in committee
  9. Considered in public hearing
  10. Vote taken in committee
  11. Reported favorably w/o amendments
  12. Recommended for local & uncontested calendar
  13. Committee report printed and distributed
  14. Placed on intent calendar
  15. Placed on local & uncontested calendar
  16. Not again placed on intent calendar
  17. Removed from local & uncontested calendar
FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Donors

Texans for Lawsuit Reform PAC$55KMorris Jaffe$25,000Justin Jaffe$25,000

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.

Team
Sources

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.

Morris Jaffe$25,000.00
Justin Jaffe$25,000.00
Money

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.

Team
Sources

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.