The bill authorizes the Winston County Commission to levy an eight percent lodging tax on transient accommodations, such as hotels and short-term rentals, and to impose a five-dollar fire protection fee per night for each accommodation rented. The lodging tax will be collected by the accommodation provider at the time of payment and is subject to the same exemptions as the state lodging tax. The proceeds from the lodging tax will be allocated as follows: 55% for road and bridge improvements, 20% for law enforcement purposes, 15% for tourism development, and 10% for retiring debts associated with the Winston County judicial building and jail. The fire protection fee will be distributed equally among volunteer fire departments in the county.

The implementation of this act is contingent upon approval from a majority of qualified voters in Winston County through a referendum. The election will be conducted alongside the next scheduled state or local election, with the question posed to voters regarding their support for the lodging tax and fire protection fee. If approved, the act will take effect on October 1, 2026. The bill also includes provisions for the collection and enforcement of the taxes and fees, ensuring they are treated as debts owed to the county.