This bill authorizes the Winston County Commission to levy a lodging tax of eight percent on the occupancy of transient accommodations, such as hotels and short-term rentals. The tax will be collected by the accommodation providers at the time of payment and is subject to the same exemptions as the state lodging tax. Additionally, a fire protection fee of five dollars per night will be imposed on each transient accommodation, which will also be collected in the same manner as the lodging tax. The proceeds from the lodging tax will be allocated to various purposes, including road and bridge improvements, law enforcement, and tourism development, while 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 of adopting the act presented to voters. 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, as well as the distribution of proceeds, ensuring that the funds are used for specified county purposes.