HB 2099 proposes to impose a tax on commercial electric vehicle (EV) charging services based on the amount of electricity transferred. It introduces a new chapter in the Texas Tax Code that defines commercial charging services and charging providers, requiring providers to collect and remit the tax to the state. The tax rate is set at $0.026 per kilowatt-hour of electricity transferred. Charging providers must file monthly reports detailing the electricity transferred and taxes collected. The bill mandates the maintenance of records and allows the comptroller to require permits for charging providers. The proceeds from this tax will be allocated to the state highway fund.