S.B. No. 1087 amends the Texas Tax Code to grant specific counties the authority to impose a hotel occupancy tax. The bill introduces a new provision that allows the commissioners court of a county located at the confluence of the Llano River and the James River to impose this tax, provided it aligns with existing regulations. Importantly, the tax imposed under this new subsection will not apply to hotels situated in municipalities that already impose a tax under Chapter 351.

The bill is set to take effect immediately if it secures a two-thirds majority vote in both houses of the legislature; otherwise, it will become effective on September 1, 2025. This legislation aims to provide additional revenue options for counties while ensuring that hotels in municipalities with existing taxes are not subject to double taxation.

Statutes affected:
Introduced: Tax Code 352.002 (Tax Code 352)
Senate Committee Report: Tax Code 352.002 (Tax Code 352)