Texas 2023 - 88th Regular

Texas House Bill HB1689 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	H.B. No. 1689
2	2
3	3
4	4	AN ACT
5	5	relating to the use of county hotel occupancy tax revenue for an
6	6	electronic tax administration system and the reimbursement of tax
7	7	collection expenses.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 352.005, Tax Code, is amended to read as
10	10	follows:
11	11	Sec. 352.005. REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION
12	12	AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM [EXPENSES]. (a) A
13	13	county may permit a person who is required to collect and pay over
14	14	to the county the tax authorized by this chapter to withhold not
15	15	more than one percent of the amount collected and required to be
16	16	reported as reimbursement to the person for the cost of [costs in]
17	17	collecting the tax.
18	18	(b) If a county uses revenue derived from the tax authorized
19	19	by this chapter to create, maintain, operate, or administer an
20	20	electronic tax administration system as authorized by Section
21	21	352.1016, the county shall permit a person who is required to
22	22	collect and pay over to the county the tax authorized by this
23	23	chapter to withhold not more than one percent of the amount of the
24	24	tax collected and required to be reported as reimbursement to the
25	25	person for the cost of collecting the tax.
26	26	(c) The county may provide that the reimbursement provided
27	27	or required by this section be forfeited because of a failure to pay
28	28	the tax authorized by this chapter or to file a report related to
29	29	that tax as required by the county.
30	30	SECTION 2. Subchapter B, Chapter 352, Tax Code, is amended
31	31	by adding Section 352.1016 to read as follows:
32	32	Sec. 352.1016. ELECTRONIC TAX ADMINISTRATION SYSTEM. (a)
33	33	Notwithstanding any other provision of this chapter, a county may
34	34	spend each year not more than the lesser of two percent or $75,000
35	35	of the revenue derived from the tax authorized by this chapter
36	36	during that year for the creation, maintenance, operation, and
37	37	administration of an electronic tax administration system to
38	38	administer the tax authorized by this chapter. A county may not use
39	39	revenue the county is authorized to spend under this section to
40	40	conduct an audit.
41	41	(b) A county may contract with a third party to assist in the
42	42	creation, maintenance, operation, or administration of an
43	43	electronic tax administration system.
44	44	SECTION 3. This Act takes effect immediately if it receives
45	45	a vote of two-thirds of all the members elected to each house, as
46	46	provided by Section 39, Article III, Texas Constitution. If this
47	47	Act does not receive the vote necessary for immediate effect, this
48	48	Act takes effect September 1, 2023.
49	49	______________________________ ______________________________
50	50	President of the Senate Speaker of the House
51	51	I certify that H.B. No. 1689 was passed by the House on April
52	52	26, 2023, by the following vote: Yeas 142, Nays 4, 1 present, not
53	53	voting.
54	54	______________________________
55	55	Chief Clerk of the House
56	56	I certify that H.B. No. 1689 was passed by the Senate on May
57	57	17, 2023, by the following vote: Yeas 27, Nays 4.
58	58	______________________________
59	59	Secretary of the Senate
60	60	APPROVED: _____________________
61	61	Date
62	62	_____________________
63	63	Governor