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 |
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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 |