Relating to the authority of certain counties to impose a hotel occupancy tax.

HB 3178 allows counties with the headwaters of the Guadalupe River to impose a hotel occupancy tax, but only on hotels not already subject to a municipal tax under Chapter 351. This bill directly affects counties in the Guadalupe River watershed and hotels operating in those counties without an existing city-level hotel tax. The key provision prevents double taxation by exempting hotels in municipalities that already collect such taxes. The bill takes effect immediately if approved by a two-thirds vote, or on September 1, 2025, if not.