85R12439 TJB-D
By: Hinojosa H.B. No. 3280
A BILL TO BE ENTITLED
AN ACT
relating to an annual report submitted to the comptroller by a
municipality that imposes certain hotel occupancy taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter A, Chapter 351, Tax Code, is amended
by adding Section 351.009 to read as follows:
Sec. 351.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later
than February 20 of each year, a municipality that imposes the tax
authorized by this chapter shall report to the comptroller:
(1) the rate of:
(A) the tax imposed by the municipality under
this chapter; and
(B) if applicable, the tax imposed by the
municipality under Subchapter H, Chapter 334, Local Government
Code;
(2) the amount of revenue collected during the
municipality's preceding fiscal year from:
(A) the tax imposed by the municipality under
this chapter; and
(B) if applicable, the tax imposed by the
municipality under Subchapter H, Chapter 334, Local Government
Code; and
(3) the amount and percentage of the revenue described
by Subdivision (2)(A) allocated by the municipality for a use
described by Section 351.101(a)(4) during the municipality's
preceding fiscal year.
(b) The municipality must make the report required by this
section by:
(1) submitting the report to the comptroller on a form
prescribed by the comptroller; or
(2) providing the comptroller a direct link to, or a
clear statement describing the location of, the information
required to be reported that is posted on the Internet website of
the municipality.
(c) Subject to Subsection (b)(2), the comptroller shall
prescribe the form a municipality must use for the report required
to be submitted under this section.
(d) The comptroller may adopt rules necessary to administer
this section.
SECTION 2. As soon as practicable, but not later than
January 1, 2018, the comptroller of public accounts shall prescribe
the form required by Section 351.009(c), Tax Code, as added by this
Act.
SECTION 3. A municipality shall submit the initial report
or otherwise provide the initial information required by Section
351.009, Tax Code, as added by this Act, not later than February 20,
2018.
SECTION 4. 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, 2017.