Monitoring the Session

SB 286

Relating to the authority of certain counties to impose a hotel occupancy tax and the applicability and rates of that tax in certain counties.

Filed

Verdict: No flags

No flagsInitial review
Sen. Charles PerryRSenate 28

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

Caption

relating to the authority of certain counties to impose a hotel occupancy tax and the applicability and rates of that tax in certain counties.

Caption from analyzed text · version I.

Summary

This bill lets one county, the one that contains the intersection of U.S. Highway 287 and State Highway 70, charge a county hotel occupancy tax.

This bill lets one county, the one that contains the intersection of U.S. Highway 287 and State Highway 70, charge a county hotel occupancy tax. It touches hotels and hotel guests in that county. Guests can be charged up to 7 percent of the room price, or up to 2 percent if the hotel already sits in or near a city that charges its own hotel tax.

Receipt

The receipt

90R-SB286 · 2026-11-09

SOLD BY

ITEM

relating to the authority of certain counties to impose a hotel occupancy tax and the applicability and rates of that tax in certain counties.

WHAT IT DOES

This bill lets one county, the one that contains the intersection of U.S. Highway 287 and State Highway 70, charge a county hotel occupancy tax.

This bill lets one county, the one that contains the intersection of U.S. Highway 287 and State Highway 70, charge a county hotel occupancy tax. It touches hotels and hotel guests in that county. Guests can be charged up to 7 percent of the room price, or up to 2 percent if the hotel already sits in or near a city that charges its own hotel tax.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Received by the Secretary of the Senate
  2. Filed
FILED UNDER

TAX HIKES

THE TEXT

…“may impose a tax as provided by Subsection (a)”

Bill text, introduced version (I)

The bill gives one county's commissioners court new power to impose a hotel occupancy tax of up to 7 percent, and the text sets no voter election for it.

No flags

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 1, 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.

Texans for Lawsuit Reform PAC$60,000.00

Texans for Lawsuit Reform PAC

$60,000.00

Cash
$60,000.00
Paid by others
$0.00
Total
$60,000.00

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 · Nov 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: 100983698, 101007598, 101030579, 101072377.

Ryan Texas PAC$35,000.00

Ryan Texas PAC

$35,000.00

Cash
$35,000.00
Paid by others
$0.00
Total
$35,000.00

Also funds 25 other sitting lawmakers.

Derived recipient stock · Sep 23, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 13, 2024 to Mar 12, 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: 100983698, 101057700.

Fort Stockton Holdings LP$25,000.00

Fort Stockton Holdings LP

$25,000.00

Cash
$25,000.00
Paid by others
$0.00
Total
$25,000.00

Also funds 0 other sitting lawmakers.

Derived recipient stock · on Nov 23, 2024. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · on Nov 23, 2024. 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: 100983698.

Money

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

×

Texans for Lawsuit Reform PAC

$60,000.00

Cash
$60,000.00
Paid by others
$0.00
Total
$60,000.00

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 · Nov 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: 100983698, 101007598, 101030579, 101072377.

×

Ryan Texas PAC

$35,000.00

Cash
$35,000.00
Paid by others
$0.00
Total
$35,000.00

Also funds 25 other sitting lawmakers.

Derived recipient stock · Sep 23, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 13, 2024 to Mar 12, 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: 100983698, 101057700.

×

Fort Stockton Holdings LP

$25,000.00

Cash
$25,000.00
Paid by others
$0.00
Total
$25,000.00

Also funds 0 other sitting lawmakers.

Derived recipient stock · on Nov 23, 2024. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · on Nov 23, 2024. 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: 100983698.

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.

FILED BEFORE

Filed 2 times: 88R and now. Checked against 88R and 89R only.

88R HB 3453

by Rep. Jetton, different lead author · Became law, effective Sep 1, 2023 · reworked

Introduced text

Last action, Jun 13, 2023: Effective on 9/1/23

Relating to authorizing certain counties to impose a hotel occupancy tax and the applicability and rates of that tax in certain counties.

Caption, 88R bill history

Sources

Texas Senate · Filed Nov 9, 2026

11/09/2026 S Filed

Texas Legislature Online · Introduced

Data snapshot Nov 10, 2026 at 2:41 AM CST. Grades, charges, quotes and corrections follow the published record.

Subjects

DONLEY COUNTY (GQ9H9)

Taxation--County

Taxation--Hotel, Motel Occupancy

Text

The text as introduced · 249 words

90R2694 CJD-D

By: Perry
S.B. No. 286

A BILL TO BE ENTITLED

AN ACT

relating to the authority of certain counties to impose a hotel

occupancy tax and the applicability and rates of that tax in certain

counties.

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 contains an

intersection of United States Highway 287 and State Highway 70 may

impose a tax as provided by Subsection (a).

SECTION 2. Section 352.003, Tax Code, is amended by adding

Subsection (ff) to read as follows:

(ff) The tax rate in a county authorized to impose the tax

under Section 352.002(gg) may not exceed seven percent of the price

paid for a room in a hotel, except that the tax rate may not exceed

two percent of the price paid for a room in a hotel if the hotel is

located in:

(1) a municipality that imposes a tax under Chapter

351 applicable to the hotel; or

(2) the extraterritorial jurisdiction of a

municipality that imposes a tax under Section 351.0025 applicable

to the hotel.

SECTION 3. 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.