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Relating to the imposition and rate of the county hotel occupancy tax in certain counties; authorizing the imposition of a tax.
No fiscal implication to the State is anticipated.
HB 1634 would allow Guadalupe County to impose a hotel occupancy tax.
Texas Action opposes HB 1634 for violating our principles of limited government and free markets. We generally oppose the creation or expansion of hotel occupancy taxes. First, funding projects through the hotel and occupancy tax (HOT) offers little transparency—lawmakers have no way to verify whether the disincentive caused by the high cost of the HOT is offset by gains elsewhere in the tourism industry. Second, the tourism and travel industry, like any other private industry, should not rely on taxpayer subsidies in order to flourish.
We would prefer reducing or eliminating the HOT altogether. The best economic model is one in which regulation is light, sensible, and transparent.
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