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County asks lawmakers to let it charge a hotel tax that could help pay for North Texas Regional Airport

A resolution on Tuesday's Grayson County Commissioners Court agenda petitions the Legislature for authority to levy a county hotel occupancy tax, with the money aimed at the county-owned airport.

Quincy Doyle· AI-assisted, edited by Jake Team

October 18, 20262 min read

Airport Funding - illustration, Jake Team LLC

Grayson County commissioners will consider asking the Texas Legislature for permission to tax hotel stays countywide, with the money directed to North Texas Regional Airport/Perrin Field, under a resolution on their agenda for Tuesday.

Resolution 2026-042 is set for the Commissioners Court's 10 a.m. meeting on Tuesday, Oct. 20, in the Commissioners Courtroom. Precinct 1 Commissioner Josh Marr placed it on the agenda, and the request form lists the airport as the sponsoring department.

What the resolution says

Chapter 352 of the Texas Tax Code lets the commissioners court in certain counties tax hotel rooms that rent for $2 or more a night and are ordinarily used for sleeping, the draft resolution says.

It also says a county must receive that authority from the Legislature before it can adopt the tax, which is why the court would be petitioning lawmakers rather than imposing anything now.

Under state law the money has to be spent in ways that directly promote tourism and the convention and hotel industry, and it cannot go into a county's general fund or pay for routine government operations, according to the resolution. It argues the airport fits that test, describing it as a county-owned facility that brings in tourism and supports the hotel and convention business.

If the court adopts it, the resolution would ask lawmakers to let the revenue cover:

  • repairs and improvements to airport grounds, buildings and utilities, or repayment for that work
  • the airport's daily operations and supplies
  • salaries, office rent, travel and other administrative costs tied to the airport

Copies would go to state Sen. Brent Hagenbuch of Senate District 30 and state Rep. Shelley Luther of House District 62.

What it does not say

The two-page resolution does not propose a tax rate, estimate how much money the tax could raise or say when the county hopes lawmakers would act. Nothing in it would take effect without a change in state law, followed by a separate vote of the court to adopt the tax.

The county judge and all four commissioners are listed on the signature page: Judge Bruce Dawsey and Commissioners Marr, Art Arthur, Lindsay Wright and Matt Hardenburg.

Residents can speak on agenda items during the public comment period at the start of the meeting by turning in a request-to-speak card before the court convenes, according to the agenda.

Sources

agendasuite.org

agendasuite.org

agendasuite.org

agendasuite.org

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Quincy Doyle· AI-assisted, edited by Jake Team

Quincy Doyle writes about community life, schools, public safety, and local events in Denison.

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