This paper highlights Texas budget trends in Articles VI and VII since the 2004-05 budget and notes the natural resources and business and economic development functions that increase faster than population growth plus inflation in the 2016-17 budget.
Taxes & Spending
Throwing Cold Water on Kendall County’s HOT Idea
Despite persistent affordability concerns, the Kendall County Commissioners’ Court is once again flirting with the idea of creating a controversial new tax to benefit select businesses at the expense of virtually everyone else. The tax in question is the hotel occupancy tax (HOT) and, if ultimately approved, officials would place another financial strain on any person who pays for a hotel room or other lodging, including inns, motels, and short-term rentals. The cost could be significant too. According to one recent report presented to the Court (see pgs. 133...
July 7, 2026