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.
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.
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.
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.