The Texas Public Policy Foundation’s chief economist has calculated that the current franchisetax can be eliminated, and the school property tax cut 25 cents, without creating a new tax. This document is intended to offer a viable alternative to the current CSHB3. Texas PublicPolicy Foundation research shows that business taxes – such as on payroll, gross receipts,business activity, and business income – will negatively affect the Texas economy and slow jobgrowth. This plan includes no tax on business, and eliminates the hated business franchise tax.
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