By: Ashby (Senate Sponsor - Nichols) H.B. No. 5178
(In the Senate - Received from the House May 3, 2023;
May 5, 2023, read first time and referred to Committee on Natural
Resources & Economic Development; May 18, 2023, reported favorably
by the following vote: Yeas 7, Nays 0, one present not voting;
May 18, 2023, sent to printer.)
Click here to see the committee vote
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.
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