TECH
Smith COUNTY Commissioner's Court: "...resolution supporting legislation to exempt Texas counties from the State Hotel Occupancy Tax"
January 6, 2026 – Commissioners Court
by Christina Drewry | Jan 8, 2026 | Weekly Update
Please note: All agenda items are considered PASSED unless indicated otherwise.
OPEN SESSION:
1. Consider and take necessary action to approve a resolution proclaiming January 2026, as “Cervical Health Awareness Month” in Smith County.
COURT ORDERS
COMMISSIONERS COURT
Comments: State law currently exempts the following from hotel occupancy tax:
• Federal agencies
• State government officials and employees
• Charitable organizations
• Educational organizations
• Religious organizations
• State government officials and employees
• Charitable organizations
• Educational organizations
• Religious organizations
However, it does not exempt county employees or elected officials.
To be clear:
RESOLUTION
2. Consider and take necessary action to approve a resolution supporting legislation to exempt Texas counties from the State Hotel Occupancy Tax.
Here's why this matters to you as a taxpayer: Your property taxes already fund our county salaries. When we attend required trainings or conferences to maintain our continuing education hours, those travel costs—including hotel stays—are also paid from public funds. This means you indirectly pay the hotel occupancy tax on those stays as well.
The next legislative session begins in January 2027, which is when any such bill could be filed and considered.
Each year, the county spends roughly $1 million on training and travel expenses overall, and the hotel occupancy tax is included in those costs.
The resolution we approved today simply expresses our support for proposed state legislation that would amend the Texas Tax Code to add counties to the exemption list. This would eliminate what amounts to double taxation on these necessary expenses.
• This resolution is not the legislation itself.
• It is only a formal statement of support, lending our voice to encourage the Texas Legislature to introduce and pass such a bill.
• It is only a formal statement of support, lending our voice to encourage the Texas Legislature to introduce and pass such a bill.
War Room Texas: Interface Editor Note: Credit for original article to Commissioner Drewry | Smith County Commissioner's Court Website <links above> ; and original article goes on to address other topics beyond bond | January 2026
MAN AND WOMAN
FOR THE WORKING
Texas
Smith COUNTY Commissioner's Court: "...resolution supporting legislation to exempt Texas counties from the State Hotel Occupancy Tax"
just cuz it ain't here
don't mean we don't care
If you don't see yo topic,
