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.