83R8455 ADM-F
By: Price H.B. No. 1662
A BILL TO BE ENTITLED
AN ACT
relating to the use of local hotel occupancy tax revenue to conduct
an audit.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended
by adding Section 351.1067 to read as follows:
Sec. 351.1067. ALLOCATION OF REVENUE; CERTAIN
MUNICIPALITIES. (a) This section applies only to a municipality
that has a population of at least 190,000, no part of which is
located in a county with a population of at least 150,000.
(b) Notwithstanding any other provision of this chapter, a
municipality to which this section applies may use revenue from the
municipal hotel occupancy tax to conduct an audit of a person in the
municipality required to collect the tax authorized by this
chapter, provided that the municipality use the revenue to audit
not more than one-third of the total number of those persons in any
fiscal year.
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, 2013.