By: Ritter (Senate Sponsor - Gallegos) H.B. No. 2265
(In the Senate - Received from the House May 4, 2011;
May 5, 2011, read first time and referred to Committee on
Intergovernmental Relations; May 20, 2011, reported adversely,
with favorable Committee Substitute by the following vote: Yeas 5,
Nays 0; May 20, 2011, sent to printer.)
COMMITTEE SUBSTITUTE FOR H.B. No. 2265 By: Gallegos
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) 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.
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