S.B. No. 1087 amends the Texas Tax Code to grant specific counties the authority to impose a hotel occupancy tax. The new provision, added as Subsection (hh) to Section 352.002, allows the commissioners court of a county where the confluence of the Llano River and the James River is located to impose this tax. However, it specifies that the tax will not apply to hotels situated in municipalities that already impose a tax under Chapter 351.

The bill is designed to provide additional revenue opportunities for certain counties while ensuring that hotels in municipalities with existing taxes are not subject to double taxation. The act will take effect immediately upon receiving a two-thirds vote from both houses of the legislature; otherwise, it will become effective on September 1, 2025.

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