Monitoring the Session

HB 161

Morales Bill Aims New Hotel Tax At One Border County

Filed

Verdict: Smells

SmellsInitial review
Rep. Eddie MoralesDHouse 74
Why it's charged
Bracket bill

THE TEXT

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

Bill text, introduced version (I)

The bill uses a geographic description instead of a name to aim the new taxing power at what reads as one or a very few border counties. The caption says only "certain counties," which flags the narrowness but does not name the place.

Bracket bill

Initial review · graded Nov 9, 2026 · How we grade

Caption

relating to the use of hotel occupancy tax revenue by certain municipalities and the authority of certain counties to impose a hotel occupancy tax; authorizing the imposition of a tax.

Caption from analyzed text · version I.

Summary

Caption: “certain counties.” Bill: a Mexico border county containing part of the West Nueces River.

The bill lets the commissioners court of a county that borders Mexico and contains part of the West Nueces River impose a county hotel occupancy tax, except on hotels inside a city that already charges its own hotel tax on them. It also repeals Section 351.1035 of the Tax Code, an existing rule on how certain cities may use hotel tax revenue, for revenue collected after the bill takes effect. Hotel guests in that county's unincorporated areas could start paying a new county hotel tax, and the affected cities' hotel tax spending rules change.

Receipt

The receipt

90R-HB161 · 2026-11-09

SOLD BY

Rep. Eddie MoralesDHouse 74

ITEM

relating to the use of hotel occupancy tax revenue by certain municipalities and the authority of certain counties to impose a hotel occupancy tax; authorizing the imposition of a tax.

WHAT IT DOES

Caption: “certain counties.” Bill: a Mexico border county containing part of the West Nueces River.

The bill lets the commissioners court of a county that borders Mexico and contains part of the West Nueces River impose a county hotel occupancy tax, except on hotels inside a city that already charges its own hotel tax on them. It also repeals Section 351.1035 of the Tax Code, an existing rule on how certain cities may use hotel tax revenue, for revenue collected after the bill takes effect. Hotel guests in that county's unincorporated areas could start paying a new county hotel tax, and the affected cities' hotel tax spending rules change.

CHARGES

[x] BRACKET BILLanalysis 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)

The bill uses a geographic description instead of a name to aim the new taxing power at what reads as one or a very few border counties. The caption says only "certain counties," which flags the narrowness but does not name the place.

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Filed
FILED UNDER

TAX HIKES

THE TEXT

…“Mexican States and contains a portion of the West Nueces River may impose a tax as provided by Subsection (a)”

Bill text, introduced version (I)

The bill gives a county new power to impose a hotel occupancy tax that it does not have now.

Smells

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 a super-expensive superintelligence, Nov 9, 2026, against the published rubric.

Sources

Texas House · Filed Nov 9, 2026

11/09/2026 H Filed

Texas Legislature Online · Introduced

Data snapshot Nov 10, 2026 at 2:31 AM CST. Grades, charges, quotes and corrections follow the published record.

Subjects

Taxation--Hotel, Motel Occupancy

BORDER

Text

The text as introduced · 248 words

90R397 CJD-F

By: Morales of Maverick
H.B. No. 161

A BILL TO BE ENTITLED

AN ACT

relating to the use of hotel occupancy tax revenue by certain

municipalities and the authority of certain counties to impose a

hotel occupancy tax; authorizing the imposition of a 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 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. Section 351.1035, Tax Code, is repealed.

SECTION 3. The change in law made by Section 2 of this Act

applies only to revenue collected on or after the effective date of

this Act. Revenue collected before the effective date of this Act is

governed by the law in effect when the revenue was collected, and

the former law is continued in effect for that purpose.

SECTION 4. 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, 2027.