The legislature passed a new revision that will reclassify rv's and parks as commerical enterprises in the same manner as hotels and motels. The reason stated was to disallow communities and special districts from treating each site in an RV park by being called a residence and thus being billed for water and sewer service at the same minimum rate as a house. This should result in lower water rates than being paid in some areas. Though not explicit the classification of an RV as a commercial enterprise could have the smarter cities extending the hotel and motel tax to RV Parks. If history repeats it will take them about ten years to figure this out. Don't ask !!!!

Tom, IIRC, when we stayed at Cajun Palms in Louisiana we paid Hotel/Motel occupancy tax.

Nick

we don't recognize Louisiana, and so it is not surprising Texas hasn't collected such taxes.

New Hampshire did that a year or so ago for a month or so.