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

SB 1087 allows counties where the Llano River and James River meet to impose a hotel occupancy tax. The tax applies only to hotels not already subject to a similar tax under municipal rules (Chapter 351). This bill directly affects hotels in those specific counties and the local governments that would collect the tax. It amends the Texas Tax Code to add a new provision for this limited geographic area, ensuring no double taxation with existing municipal taxes. The bill takes effect immediately if approved by two-thirds of both chambers, or September 1, 2025, otherwise.