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A BILL TO BE ENTITLED
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AN ACT
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relating to authorizing certain counties to impose a hotel |
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occupancy tax and the applicability of that tax in certain |
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counties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.002, Tax Code, is amended by adding |
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Subsection (ee) to read as follows: |
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(ee) The commissioner's court of a county that has a |
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population of 80,000 or more and that contains a portion of the |
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Angelina National Forest may impose a tax as provided by Subsection |
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(a). A tax imposed under this subsection does not apply to a hotel |
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located in a municipality that imposes a tax under Chapter 351 |
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applicable to the hotel. |
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SECTION 2. This Act takes effect September 1, 2023. |