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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. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 5178 was passed by the House on May 2, |
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2023, by the following vote: Yeas 105, Nays 40, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 5178 was passed by the Senate on May |
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24, 2023, by the following vote: Yeas 21, Nays 9. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |