88R14133 CJC-F
By: Meyer H.B. No. 4441
A BILL TO BE ENTITLED
AN ACT
relating to reporting requirements for municipalities and counties
that impose a hotel occupancy tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.009, Tax Code, is amended to read as
follows:
Sec. 351.009. ANNUAL REPORT TO COMPTROLLER. (a) Not
later than March 1 [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 to each use
authorized by this chapter for which the municipality used the
revenue [described by Sections 351.101(a)(1), (2), (3), (4), (5),
and (9)] during the municipality's preceding fiscal year, stated
separately as an amount and percentage for each applicable use; and
(4) the total amount of any revenue described by
Subdivision (2)(A) collected in any preceding fiscal year of the
municipality that has not been spent by the municipality and the
amount of that unexpended revenue, if any, that is spent in the
municipality's budget for the fiscal year in which the report is due
[of those subdivisions].
(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) The [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) A municipality that is required to make a report to the
comptroller under this section may use a portion of the revenue
described by Subsection (a)(2)(A) for the costs incurred by the
municipality in making and submitting the report. The amount of
revenue a municipality may use each year for the purpose authorized
by this subsection may not exceed:
(1) $1,000 if the municipality has a population of
less than 10,000; or
(2) $2,500 if the municipality has a population of
10,000 or more.
(e) The comptroller may adopt rules necessary to administer
this section.
SECTION 2. Section 352.009, Tax Code, is amended to read as
follows:
Sec. 352.009. ANNUAL REPORT TO COMPTROLLER. (a) Not
later than March 1 [February 20] of each year, a county that imposes
the tax authorized by this chapter shall report to the comptroller:
(1) the rate of:
(A) the tax imposed by the county under this
chapter; and
(B) if applicable, the tax imposed by the county
under Subchapter H, Chapter 334, Local Government Code; [and]
(2) the amount of revenue collected during the
county's preceding fiscal year from:
(A) the tax imposed by the county under this
chapter; and
(B) if applicable, the tax imposed by the county
under Subchapter H, Chapter 334, Local Government Code;
(3) the amount and percentage of the revenue described
by Subdivision (2)(A) allocated by the county to each use
authorized by this chapter for which the county used the revenue
during the county's preceding fiscal year, stated separately as an
amount and percentage for each applicable use; and
(4) the total amount of any revenue described by
Subdivision (2)(A) collected in any preceding fiscal year of the
county that has not been spent by the county and the amount of that
unexpended revenue, if any, that is spent in the county's budget for
the fiscal year in which the report is due.
(b) The county 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 county].
(c) The [Subject to Subsection (b)(2), the] comptroller
shall prescribe the form a county must use for the report required
to be submitted under this section.
(d) A county that is required to make a report to the
comptroller under this section may use a portion of the revenue
described by Subsection (a)(2)(A) for the costs incurred by the
county in making and submitting the report. The amount of revenue a
county may use each year for the purpose authorized by this
subsection may not exceed:
(1) $1,000 if the county has a population of less than
10,000; or
(2) $2,500 if the county has a population of 10,000 or
more.
(e) The comptroller may adopt rules necessary to administer
this section.
SECTION 3. The comptroller of public accounts shall
prescribe the form of the report required under Sections 351.009
and 352.009, Tax Code, as amended by this Act, not later than
January 1, 2024. A municipality or county required to make a report
under those sections must submit the 2024 report using the form
prescribed by the comptroller under this section.
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, 2023.