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House Bill 1689 |
House Author: Murr |
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Effective: 6-9-23 |
Senate Sponsor: Flores |
House Bill 1689 amends the Tax Code to authorize a county that imposes a hotel occupancy tax to annually spend not more than the lesser of two percent or $75,000 of that tax revenue during that year for the creation, maintenance, operation, and administration of an electronic tax administration system to administer the tax. A county that uses hotel occupancy tax revenue for that purpose is required to permit a person who is required to collect and pay over to the county such tax revenue to withhold a maximum of one percent of the amount of the tax collected and required to be reported as reimbursement to the person for the cost of collecting the tax.