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

SB 1086 allows specific Texas counties (those bordering Oklahoma and bisected by U.S. Highway 62) to impose a tax on hotel stays. This tax would apply to hotels in those counties, but not to hotels located in cities that already have their own hotel tax under Chapter 351 of the tax code. The bill amends the Texas Tax Code to add this new authority for eligible counties. If enacted, it would provide these counties with an additional revenue source for local services, while avoiding double taxation on hotels in cities with existing hotel taxes. The bill is currently pending in the Texas Legislature.