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 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)