Bill Text: TX HB1662 | 2013-2014 | 83rd Legislature | Enrolled


Bill Title: Relating to the use of local hotel occupancy tax revenue to conduct an audit.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2013-06-14 - Effective immediately [HB1662 Detail]

Download: Texas-2013-HB1662-Enrolled.html
 
 
  H.B. No. 1662
 
 
 
 
AN ACT
  relating to the use of local hotel occupancy tax revenue to conduct
  an audit.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 351, Tax Code, is amended
  by adding Section 351.1067 to read as follows:
         Sec. 351.1067.  ALLOCATION OF REVENUE; CERTAIN
  MUNICIPALITIES. (a)  This section applies only to a municipality
  that has a population of at least 190,000, no part of which is
  located in a county with a population of at least 150,000.
         (b)  Notwithstanding any other provision of this chapter, a
  municipality to which this section applies may use revenue from the
  municipal hotel occupancy tax to conduct an audit of a person in the
  municipality required to collect the tax authorized by this
  chapter, provided that the municipality use the revenue to audit
  not more than one-third of the total number of those persons in any
  fiscal year.
         SECTION 2.  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, 2013.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 1662 was passed by the House on May 2,
  2013, by the following vote:  Yeas 147, Nays 0, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 1662 was passed by the Senate on May
  22, 2013, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor       
feedback