Relating to the authority of certain counties to impose a hotel occupancy tax.

HB 2404 allows specific Texas counties bordering Oklahoma and split by U.S. Highway 62 to impose a hotel occupancy tax under existing state law. It directly affects hotels in those counties and local governments in municipalities that already tax hotels under Chapter 351 of the Tax Code. The bill adds a new provision permitting these counties to levy the tax, while explicitly exempting hotels located in municipalities with their own applicable hotel tax. The law would take effect immediately if approved by a two-thirds vote in both legislative chambers, otherwise on September 1, 2025.