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House Bill 352 |
House Author: Goodman |
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Effective: 9-1-05 |
Senate Sponsor: Brimer |
House Bill 352 amends Tax Code provisions relating to a hotel operator who is required to collect a municipal hotel occupancy tax and who fails to pay the tax or file a tax report when due. The bill allows a municipality's attorney to determine the amount of tax due by conducting an audit of each hotel for which the person did not file a tax report or by using the tax report filed with the comptroller for the appropriate reporting period. If the hotel operator fails to file the required report with the comptroller, the bill allows the attorney to estimate the amount of tax due by using the tax reports filed during the previous calendar year, and it provides that such an estimate is prima facie evidence of the amount due for the applicable period. If the amount of tax due is determined by audit, and the tax has been delinquent for at least two fiscal quarters, the hotel operator is liable for the cost of the audit.