88R21226 RDS-F
 
  By: Ashby H.B. No. 5178
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to authorizing certain counties to impose a hotel
  occupancy tax and the applicability of that tax in certain
  counties.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 352.002, Tax Code, is amended by adding
  Subsection (ee) to read as follows:
         (ee)  The commissioner's court of a county that has a
  population of 80,000 or more and that contains a portion of the
  Angelina National Forest may impose a tax as provided by Subsection
  (a).  A tax imposed under this subsection does not apply to a hotel
  located in a municipality that imposes a tax under Chapter 351
  applicable to the hotel.
         SECTION 2.  This Act takes effect September 1, 2023.