Bill Text: TX HB5178 | 2023-2024 | 88th Legislature | Comm Sub

Texas House Bill 5178

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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-Comm_Sub.html

	88R21226 RDS-F

	By: Ashby	H.B. No. 5178

	Substitute the following for H.B. No. 5178:

	By: Hefner	C.S.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.