if (select Count(*) from HotelOptions where OptionName='FirmBankCode') =1 then

 delete from HotelOPtions
 where OptionName='FirmBankCode'
 
end if;

GO

if (select count(*) from HotelOPtions where OptionName='FirmBankKod')=0 then

insert into HotelOptions values('FirmBankKod','99988877711','Банков код на фирмата',1)

end if;