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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of county hotel occupancy tax revenue for an |
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electronic tax administration system and the reimbursement of tax |
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collection expenses. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.005, Tax Code, is amended to read as |
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follows: |
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Sec. 352.005. REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION |
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AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM [EXPENSES]. (a) A |
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county may permit a person who is required to collect and pay over |
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to the county the tax authorized by this chapter to withhold not |
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more than one percent of the amount collected and required to be |
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reported as reimbursement to the person for the cost of [costs in] |
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collecting the tax. |
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(b) If a county uses revenue derived from the tax authorized |
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by this chapter to create, maintain, operate, or administer an |
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electronic tax administration system as authorized by Section |
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352.1016, the county shall permit a person who is required to |
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collect and pay over to the county the tax authorized by this |
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chapter to withhold not more than one percent of the amount of the |
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tax collected and required to be reported as reimbursement to the |
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person for the cost of collecting the tax. |
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(c) The county may provide that the reimbursement provided |
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or required by this section be forfeited because of a failure to pay |
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the tax authorized by this chapter or to file a report related to |
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that tax as required by the county. |
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SECTION 2. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding Section 352.1016 to read as follows: |
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Sec. 352.1016. ELECTRONIC TAX ADMINISTRATION SYSTEM. (a) |
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Notwithstanding any other provision of this chapter, a county may |
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spend each year not more than the lesser of two percent or $75,000 |
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of the revenue derived from the tax authorized by this chapter |
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during that year for the creation, maintenance, operation, and |
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administration of an electronic tax administration system to |
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administer the tax authorized by this chapter. A county may not use |
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revenue the county is authorized to spend under this section to |
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conduct an audit. |
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(b) A county may contract with a third party to assist in the |
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creation, maintenance, operation, or administration of an |
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electronic tax administration system. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2023. |