| 1 | 1 | | H.B. No. 5178 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | AN ACT |
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| 5 | 5 | | relating to authorizing certain counties to impose a hotel |
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| 6 | 6 | | occupancy tax and the applicability of that tax in certain |
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| 7 | 7 | | counties. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 352.002, Tax Code, is amended by adding |
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| 10 | 10 | | Subsection (ee) to read as follows: |
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| 11 | 11 | | (ee) The commissioner's court of a county that has a |
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| 12 | 12 | | population of 80,000 or more and that contains a portion of the |
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| 13 | 13 | | Angelina National Forest may impose a tax as provided by Subsection |
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| 14 | 14 | | (a). A tax imposed under this subsection does not apply to a hotel |
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| 15 | 15 | | located in a municipality that imposes a tax under Chapter 351 |
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| 16 | 16 | | applicable to the hotel. |
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| 17 | 17 | | SECTION 2. This Act takes effect September 1, 2023. |
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| 18 | 18 | | ______________________________ ______________________________ |
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| 19 | 19 | | President of the Senate Speaker of the House |
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| 20 | 20 | | I certify that H.B. No. 5178 was passed by the House on May 2, |
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| 21 | 21 | | 2023, by the following vote: Yeas 105, Nays 40, 2 present, not |
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| 22 | 22 | | voting. |
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| 23 | 23 | | ______________________________ |
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| 24 | 24 | | Chief Clerk of the House |
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| 25 | 25 | | I certify that H.B. No. 5178 was passed by the Senate on May |
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| 26 | 26 | | 24, 2023, by the following vote: Yeas 21, Nays 9. |
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| 27 | 27 | | ______________________________ |
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| 28 | 28 | | Secretary of the Senate |
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| 29 | 29 | | APPROVED: _____________________ |
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| 30 | 30 | | Date |
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| 31 | 31 | | _____________________ |
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| 32 | 32 | | Governor |
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