83R3665 ADM-D
By: Seliger S.B. No. 266
A BILL TO BE ENTITLED
AN ACT
relating to use of local hotel occupancy tax revenue to conduct an
audit.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.101, Tax Code, is amended by adding
Subsection (h) to read as follows:
(h) Notwithstanding Subsection (a), revenue from the
municipal hotel occupancy tax may be used to conduct an audit under
Section 351.004.
SECTION 2. Section 352.1031, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) Revenue derived from the tax authorized by this chapter
may be used to conduct an audit under Section 352.004.
SECTION 3. 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.