| 6 | 4 | | AN ACT |
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| 7 | 5 | | relating to an annual report submitted to the comptroller by a |
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| 8 | 6 | | municipality that imposes certain hotel occupancy taxes. |
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| 9 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 8 | | SECTION 1. Subchapter A, Chapter 351, Tax Code, is amended |
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| 11 | 9 | | by adding Section 351.009 to read as follows: |
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| 12 | 10 | | Sec. 351.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later |
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| 13 | 11 | | than February 20 of each year, a municipality that imposes the tax |
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| 14 | 12 | | authorized by this chapter shall report to the comptroller: |
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| 15 | 13 | | (1) the rate of: |
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| 16 | 14 | | (A) the tax imposed by the municipality under |
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| 17 | 15 | | this chapter; and |
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| 18 | 16 | | (B) if applicable, the tax imposed by the |
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| 19 | 17 | | municipality under Subchapter H, Chapter 334, Local Government |
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| 20 | 18 | | Code; |
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| 21 | 19 | | (2) the amount of revenue collected during the |
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| 22 | 20 | | municipality's preceding fiscal year from: |
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| 23 | 21 | | (A) the tax imposed by the municipality under |
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| 24 | 22 | | this chapter; and |
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| 25 | 23 | | (B) if applicable, the tax imposed by the |
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| 26 | 24 | | municipality under Subchapter H, Chapter 334, Local Government |
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| 27 | 25 | | Code; and |
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| 28 | 26 | | (3) the amount and percentage of the revenue described |
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| 29 | 27 | | by Subdivision (2)(A) allocated by the municipality to each use |
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| 30 | 28 | | described by Sections 351.101(a)(1), (2), (3), (4), (5), and (9) |
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| 31 | 29 | | during the municipality's preceding fiscal year, stated separately |
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| 32 | 30 | | as an amount and percentage for each of those subdivisions. |
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| 33 | 31 | | (b) The municipality must make the report required by this |
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| 34 | 32 | | section by: |
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| 35 | 33 | | (1) submitting the report to the comptroller on a form |
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| 36 | 34 | | prescribed by the comptroller; or |
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| 37 | 35 | | (2) providing the comptroller a direct link to, or a |
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| 38 | 36 | | clear statement describing the location of, the information |
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| 39 | 37 | | required to be reported that is posted on the Internet website of |
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| 40 | 38 | | the municipality. |
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| 41 | 39 | | (c) Subject to Subsection (b)(2), the comptroller shall |
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| 42 | 40 | | prescribe the form a municipality must use for the report required |
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| 43 | 41 | | to be submitted under this section. |
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| 44 | 42 | | (d) The comptroller may adopt rules necessary to administer |
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| 45 | 43 | | this section. |
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| 46 | 44 | | SECTION 2. As soon as practicable, but not later than |
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| 47 | 45 | | January 1, 2018, the comptroller of public accounts shall prescribe |
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| 48 | 46 | | the form required by Section 351.009(c), Tax Code, as added by this |
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| 49 | 47 | | Act. |
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| 50 | 48 | | SECTION 3. A municipality shall submit the initial report |
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| 51 | 49 | | or otherwise provide the initial information required by Section |
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| 52 | 50 | | 351.009, Tax Code, as added by this Act, not later than February 20, |
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| 53 | 51 | | 2018. |
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| 54 | 52 | | SECTION 4. This Act takes effect immediately if it receives |
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| 55 | 53 | | a vote of two-thirds of all the members elected to each house, as |
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| 56 | 54 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 57 | 55 | | Act does not receive the vote necessary for immediate effect, this |
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| 58 | 56 | | Act takes effect September 1, 2017. |
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| 57 | + | ______________________________ ______________________________ |
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| 58 | + | President of the Senate Speaker of the House |
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| 59 | + | I hereby certify that S.B. No. 1221 passed the Senate on |
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| 60 | + | April 19, 2017, by the following vote: Yeas 30, Nays 1. |
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| 61 | + | ______________________________ |
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| 62 | + | Secretary of the Senate |
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| 63 | + | I hereby certify that S.B. No. 1221 passed the House on |
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| 64 | + | May 22, 2017, by the following vote: Yeas 144, Nays 0, one |
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| 65 | + | present not voting. |
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| 66 | + | ______________________________ |
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| 67 | + | Chief Clerk of the House |
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| 68 | + | Approved: |
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| 69 | + | ______________________________ |
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| 70 | + | Date |
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| 71 | + | ______________________________ |
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| 72 | + | Governor |
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