The bill, S.B. No. 1087, amends the Texas Tax Code to grant specific counties the authority to impose a hotel occupancy tax. It introduces a new provision, Subsection (hh), which 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, the bill specifies that this tax will not apply to hotels situated in municipalities that already impose a tax under Chapter 351.

The bill is designed to take effect immediately upon receiving a two-thirds vote from all elected members of both houses of the legislature. If it does not achieve this necessary vote, the bill will take effect on September 1, 2025.

Statutes affected:
Introduced: Tax Code 352.002 (Tax Code 352)