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