82R9168 MXM-F
By: Ritter H.B. No. 2265
A BILL TO BE ENTITLED
AN ACT
relating to a county audit of a hotel regarding the hotel occupancy
tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter A, Chapter 352, Tax Code, is amended
by adding Section 352.006 to read as follows:
Sec. 352.006. AUDIT; ACCESS TO BOOKS AND RECORDS. (a) If an
owner or operator of a hotel fails to file a report due under
Section 352.004, the county that imposes the tax under this chapter
may audit the hotel to determine the amount of taxes due under this
chapter.
(b) After the county gives reasonable notice to the hotel
that the county intends to inspect the books or records of the
hotel, the county may access the hotel's books or records during
business hours as necessary to conduct the audit.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2011.