LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION May 10, 2013 TO: Honorable Bob Deuell, Chair, Senate Committee on Economic Development FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB1724 by Bohac (Relating to the statute of limitations on municipal and county hotel occupancy taxes and interest on delinquent payments of municipal hotel occupancy taxes.), As Engrossed No fiscal implication to the State is anticipated. The bill would amend Chapters 351 and 352 of the Tax Code, regarding the municipal and county hotel occupancy taxes. The bill would require a municipality or county to bring suit for failure to pay taxes due under these chapters no later than the fourth anniversary of the date the tax becomes due. A municipality or county would be allowed to bring suit at any time if the taxpayer files a false or fraudulent report with the intent to evade tax, or if the taxpayer has not filed a report for the tax with the municipality or county. The bill would add new Section 351.0042 to make a person who fails to pay a tax due under this chapter liable to the municipality for interest at the rate provided by Section 111.060(b) of the Tax Code on the unpaid amount. The bill would take effect September 1, 2013. Local Government Impact There could be an indeterminate fiscal impact to units of local government from the provisions of the bill. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, RB, KK, SD, AG
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
May 10, 2013
TO: Honorable Bob Deuell, Chair, Senate Committee on Economic Development FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB1724 by Bohac (Relating to the statute of limitations on municipal and county hotel occupancy taxes and interest on delinquent payments of municipal hotel occupancy taxes.), As Engrossed
TO: Honorable Bob Deuell, Chair, Senate Committee on Economic Development
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB1724 by Bohac (Relating to the statute of limitations on municipal and county hotel occupancy taxes and interest on delinquent payments of municipal hotel occupancy taxes.), As Engrossed
Honorable Bob Deuell, Chair, Senate Committee on Economic Development
Honorable Bob Deuell, Chair, Senate Committee on Economic Development
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB1724 by Bohac (Relating to the statute of limitations on municipal and county hotel occupancy taxes and interest on delinquent payments of municipal hotel occupancy taxes.), As Engrossed
HB1724 by Bohac (Relating to the statute of limitations on municipal and county hotel occupancy taxes and interest on delinquent payments of municipal hotel occupancy taxes.), As Engrossed
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapters 351 and 352 of the Tax Code, regarding the municipal and county hotel occupancy taxes. The bill would require a municipality or county to bring suit for failure to pay taxes due under these chapters no later than the fourth anniversary of the date the tax becomes due. A municipality or county would be allowed to bring suit at any time if the taxpayer files a false or fraudulent report with the intent to evade tax, or if the taxpayer has not filed a report for the tax with the municipality or county. The bill would add new Section 351.0042 to make a person who fails to pay a tax due under this chapter liable to the municipality for interest at the rate provided by Section 111.060(b) of the Tax Code on the unpaid amount. The bill would take effect September 1, 2013.
The bill would amend Chapters 351 and 352 of the Tax Code, regarding the municipal and county hotel occupancy taxes.
The bill would require a municipality or county to bring suit for failure to pay taxes due under these chapters no later than the fourth anniversary of the date the tax becomes due. A municipality or county would be allowed to bring suit at any time if the taxpayer files a false or fraudulent report with the intent to evade tax, or if the taxpayer has not filed a report for the tax with the municipality or county.
The bill would add new Section 351.0042 to make a person who fails to pay a tax due under this chapter liable to the municipality for interest at the rate provided by Section 111.060(b) of the Tax Code on the unpaid amount. The bill would take effect September 1, 2013.
Local Government Impact
There could be an indeterminate fiscal impact to units of local government from the provisions of the bill.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, RB, KK, SD, AG
UP, RB, KK, SD, AG