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

HB 3179 allows counties where the Llano River and James River meet to impose a hotel occupancy tax. It specifically affects hotels located in those counties but exempts hotels in municipalities that already charge a tax under Chapter 351 (like cities with their own hotel taxes). The bill amends the Tax Code to create this limited tax authority for the designated area. This policy change directly impacts hotels in the specified counties and clarifies tax jurisdiction between counties and municipalities.