Texas Legislature Enacts Law Relating to Hotel Occupancy Tax Rate in Certain Counties

The Texas Legislature June 10 enacted a law related to the hotel occupancy tax rate in certain counties for excise tax purposes. The law was enacted without executive approval. The law includes measures providing that: 1) the rate in a county that doesn’t have a municipality may not exceed four percent of the price paid for a room in a hotel; and 2) the law doesn’t apply to counties with a population of 10,000 or more and that border Mexico or that border three counties, each of which borders Mexico. The law took effect June 10. [/TX\FINAL\2019R1HB2272///, ...