Texas 2023 - 88th Regular

Texas House Bill HB4441 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	88R14133 CJC-F
2	2	By: Meyer H.B. No. 4441
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to reporting requirements for municipalities and counties
8	8	that impose a hotel occupancy tax.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 351.009, Tax Code, is amended to read as
11	11	follows:
12	12	Sec. 351.009. ANNUAL REPORT TO COMPTROLLER. (a) Not
13	13	later than March 1 [February 20] of each year, a municipality that
14	14	imposes the tax authorized by this chapter shall report to the
15	15	comptroller:
16	16	(1) the rate of:
17	17	(A) the tax imposed by the municipality under
18	18	this chapter; and
19	19	(B) if applicable, the tax imposed by the
20	20	municipality under Subchapter H, Chapter 334, Local Government
21	21	Code;
22	22	(2) the amount of revenue collected during the
23	23	municipality's preceding fiscal year from:
24	24	(A) the tax imposed by the municipality under
25	25	this chapter; and
26	26	(B) if applicable, the tax imposed by the
27	27	municipality under Subchapter H, Chapter 334, Local Government
28	28	Code; [and]
29	29	(3) the amount and percentage of the revenue described
30	30	by Subdivision (2)(A) allocated by the municipality to each use
31	31	authorized by this chapter for which the municipality used the
32	32	revenue [described by Sections 351.101(a)(1), (2), (3), (4), (5),
33	33	and (9)] during the municipality's preceding fiscal year, stated
34	34	separately as an amount and percentage for each applicable use; and
35	35	(4) the total amount of any revenue described by
36	36	Subdivision (2)(A) collected in any preceding fiscal year of the
37	37	municipality that has not been spent by the municipality and the
38	38	amount of that unexpended revenue, if any, that is spent in the
39	39	municipality's budget for the fiscal year in which the report is due
40	40	[of those subdivisions].
41	41	(b) The municipality must make the report required by this
42	42	section by[:
43	43	[(1)] submitting the report to the comptroller on a
44	44	form prescribed by the comptroller[; or
45	45	[(2) providing the comptroller a direct link to, or a
46	46	clear statement describing the location of, the information
47	47	required to be reported that is posted on the Internet website of
48	48	the municipality].
49	49	(c) The [Subject to Subsection (b)(2), the] comptroller
50	50	shall prescribe the form a municipality must use for the report
51	51	required to be submitted under this section.
52	52	(d) A municipality that is required to make a report to the
53	53	comptroller under this section may use a portion of the revenue
54	54	described by Subsection (a)(2)(A) for the costs incurred by the
55	55	municipality in making and submitting the report. The amount of
56	56	revenue a municipality may use each year for the purpose authorized
57	57	by this subsection may not exceed:
58	58	(1) $1,000 if the municipality has a population of
59	59	less than 10,000; or
60	60	(2) $2,500 if the municipality has a population of
61	61	10,000 or more.
62	62	(e) The comptroller may adopt rules necessary to administer
63	63	this section.
64	64	SECTION 2. Section 352.009, Tax Code, is amended to read as
65	65	follows:
66	66	Sec. 352.009. ANNUAL REPORT TO COMPTROLLER. (a) Not
67	67	later than March 1 [February 20] of each year, a county that imposes
68	68	the tax authorized by this chapter shall report to the comptroller:
69	69	(1) the rate of:
70	70	(A) the tax imposed by the county under this
71	71	chapter; and
72	72	(B) if applicable, the tax imposed by the county
73	73	under Subchapter H, Chapter 334, Local Government Code; [and]
74	74	(2) the amount of revenue collected during the
75	75	county's preceding fiscal year from:
76	76	(A) the tax imposed by the county under this
77	77	chapter; and
78	78	(B) if applicable, the tax imposed by the county
79	79	under Subchapter H, Chapter 334, Local Government Code;
80	80	(3) the amount and percentage of the revenue described
81	81	by Subdivision (2)(A) allocated by the county to each use
82	82	authorized by this chapter for which the county used the revenue
83	83	during the county's preceding fiscal year, stated separately as an
84	84	amount and percentage for each applicable use; and
85	85	(4) the total amount of any revenue described by
86	86	Subdivision (2)(A) collected in any preceding fiscal year of the
87	87	county that has not been spent by the county and the amount of that
88	88	unexpended revenue, if any, that is spent in the county's budget for
89	89	the fiscal year in which the report is due.
90	90	(b) The county must make the report required by this section
91	91	by[:
92	92	[(1)] submitting the report to the comptroller on a
93	93	form prescribed by the comptroller[; or
94	94	[(2) providing the comptroller a direct link to, or a
95	95	clear statement describing the location of, the information
96	96	required to be reported that is posted on the Internet website of
97	97	the county].
98	98	(c) The [Subject to Subsection (b)(2), the] comptroller
99	99	shall prescribe the form a county must use for the report required
100	100	to be submitted under this section.
101	101	(d) A county that is required to make a report to the
102	102	comptroller under this section may use a portion of the revenue
103	103	described by Subsection (a)(2)(A) for the costs incurred by the
104	104	county in making and submitting the report. The amount of revenue a
105	105	county may use each year for the purpose authorized by this
106	106	subsection may not exceed:
107	107	(1) $1,000 if the county has a population of less than
108	108	10,000; or
109	109	(2) $2,500 if the county has a population of 10,000 or
110	110	more.
111	111	(e) The comptroller may adopt rules necessary to administer
112	112	this section.
113	113	SECTION 3. The comptroller of public accounts shall
114	114	prescribe the form of the report required under Sections 351.009
115	115	and 352.009, Tax Code, as amended by this Act, not later than
116	116	January 1, 2024. A municipality or county required to make a report
117	117	under those sections must submit the 2024 report using the form
118	118	prescribed by the comptroller under this section.
119	119	SECTION 4. This Act takes effect immediately if it receives
120	120	a vote of two-thirds of all the members elected to each house, as
121	121	provided by Section 39, Article III, Texas Constitution. If this
122	122	Act does not receive the vote necessary for immediate effect, this
123	123	Act takes effect September 1, 2023.