S.B. No. 1087 is a bill that grants certain counties in Texas the authority to impose a hotel occupancy tax. Specifically, it allows the commissioners court of a county where the confluence of the Llano River and the James River is located to impose this tax, as outlined in the newly added Subsection (hh) of Section 352.002 of the Tax Code. However, the bill stipulates that this tax 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 receives a two-thirds majority vote from all elected members in both houses of the legislature. If it does not achieve this majority, the bill will take effect on September 1, 2025.

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