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



	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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