| 4 | 6 | | AN ACT |
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| 5 | 7 | | relating to an annual report submitted to the comptroller by a |
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| 6 | 8 | | county that imposes certain hotel occupancy taxes. |
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| 7 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 10 | | SECTION 1. Subchapter A, Chapter 352, Tax Code, is amended |
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| 9 | 11 | | by adding Section 352.009 to read as follows: |
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| 10 | 12 | | Sec. 352.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later |
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| 11 | 13 | | than February 20 of each year, a county that imposes the tax |
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| 12 | 14 | | authorized by this chapter shall report to the comptroller: |
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| 13 | 15 | | (1) the rate of: |
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| 14 | 16 | | (A) the tax imposed by the county under this |
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| 15 | 17 | | chapter; and |
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| 16 | 18 | | (B) if applicable, the tax imposed by the county |
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| 17 | 19 | | under Subchapter H, Chapter 334, Local Government Code; and |
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| 18 | 20 | | (2) the amount of revenue collected during the |
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| 19 | 21 | | county's preceding fiscal year from: |
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| 20 | 22 | | (A) the tax imposed by the county under this |
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| 21 | 23 | | chapter; and |
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| 22 | 24 | | (B) if applicable, the tax imposed by the county |
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| 23 | 25 | | under Subchapter H, Chapter 334, Local Government Code. |
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| 24 | 26 | | (b) The county must make the report required by this section |
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| 25 | 27 | | by: |
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| 26 | 28 | | (1) submitting the report to the comptroller on a form |
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| 27 | 29 | | prescribed by the comptroller; or |
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| 28 | 30 | | (2) providing the comptroller a direct link to, or a |
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| 29 | 31 | | clear statement describing the location of, the information |
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| 30 | 32 | | required to be reported that is posted on the Internet website of |
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| 31 | 33 | | the county. |
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| 32 | 34 | | (c) Subject to Subsection (b)(2), the comptroller shall |
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| 33 | 35 | | prescribe the form a county must use for the report required to be |
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| 34 | 36 | | submitted under this section. |
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| 35 | 37 | | (d) The comptroller may adopt rules necessary to administer |
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| 36 | 38 | | this section. |
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| 37 | 39 | | SECTION 2. As soon as practicable, but not later than |
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| 38 | 40 | | January 1, 2022, the comptroller of public accounts shall prescribe |
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| 39 | 41 | | the form required by Section 352.009(c), Tax Code, as added by this |
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| 40 | 42 | | Act. |
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| 41 | 43 | | SECTION 3. A county shall submit the initial report or |
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| 42 | 44 | | otherwise provide the initial information required by Section |
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| 43 | 45 | | 352.009, Tax Code, as added by this Act, not later than February 20, |
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| 44 | 46 | | 2022. |
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| 45 | 47 | | SECTION 4. This Act takes effect immediately if it receives |
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| 46 | 48 | | a vote of two-thirds of all the members elected to each house, as |
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| 47 | 49 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 48 | 50 | | Act does not receive the vote necessary for immediate effect, this |
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| 49 | 51 | | Act takes effect September 1, 2021. |
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| 50 | | - | ______________________________ ______________________________ |
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| 51 | | - | President of the Senate Speaker of the House |
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| 52 | | - | I hereby certify that S.B. No. 1655 passed the Senate on |
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| 53 | | - | April 29, 2021, by the following vote: Yeas 31, Nays 0. |
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| 54 | | - | ______________________________ |
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| 55 | | - | Secretary of the Senate |
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| 56 | | - | I hereby certify that S.B. No. 1655 passed the House on |
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| 57 | | - | May 23, 2021, by the following vote: Yeas 142, Nays 3, two |
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| 58 | | - | present not voting. |
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| 59 | | - | ______________________________ |
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| 60 | | - | Chief Clerk of the House |
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| 61 | | - | Approved: |
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| 62 | | - | ______________________________ |
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| 63 | | - | Date |
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| 64 | | - | ______________________________ |
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| 65 | | - | Governor |
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