| 1 | 1 | | By: Price (Senate Sponsor - Seliger) H.B. No. 1662 |
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| 2 | 2 | | (In the Senate - Received from the House May 6, 2013; |
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| 3 | 3 | | May 7, 2013, read first time and referred to Committee on Economic |
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| 4 | 4 | | Development; May 16, 2013, reported favorably by the following |
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| 5 | 5 | | vote: Yeas 4, Nays 0; May 16, 2013, sent to printer.) |
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| 6 | 6 | | |
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| 7 | 7 | | |
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| 8 | 8 | | A BILL TO BE ENTITLED |
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| 9 | 9 | | AN ACT |
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| 10 | 10 | | relating to the use of local hotel occupancy tax revenue to conduct |
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| 11 | 11 | | an audit. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended |
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| 14 | 14 | | by adding Section 351.1067 to read as follows: |
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| 15 | 15 | | Sec. 351.1067. ALLOCATION OF REVENUE; CERTAIN |
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| 16 | 16 | | MUNICIPALITIES. (a) This section applies only to a municipality |
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| 17 | 17 | | that has a population of at least 190,000, no part of which is |
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| 18 | 18 | | located in a county with a population of at least 150,000. |
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| 19 | 19 | | (b) Notwithstanding any other provision of this chapter, a |
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| 20 | 20 | | municipality to which this section applies may use revenue from the |
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| 21 | 21 | | municipal hotel occupancy tax to conduct an audit of a person in the |
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| 22 | 22 | | municipality required to collect the tax authorized by this |
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| 23 | 23 | | chapter, provided that the municipality use the revenue to audit |
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| 24 | 24 | | not more than one-third of the total number of those persons in any |
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| 25 | 25 | | fiscal year. |
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| 26 | 26 | | SECTION 2. This Act takes effect immediately if it receives |
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| 27 | 27 | | a vote of two-thirds of all the members elected to each house, as |
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| 28 | 28 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 29 | 29 | | Act does not receive the vote necessary for immediate effect, this |
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| 30 | 30 | | Act takes effect September 1, 2013. |
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| 31 | 31 | | * * * * * |
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