Bill Text: TX HB5178 | 2023-2024 | 88th Legislature | Enrolled
Bill Title: Relating to authorizing certain counties to impose a hotel occupancy tax and the applicability of that tax in certain counties.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Passed) 2023-06-18 - Effective on 9/1/23 [HB5178 Detail]
Download: Texas-2023-HB5178-Enrolled.html
| H.B. No. 5178 | ||
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| 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 | ||
