H.B. No. 2050
1-1 AN ACT
1-2 relating to the administration and collection of municipal hotel
1-3 occupancy taxes.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 351.004, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 351.004. Tax Collection. (a) The municipal attorney
1-8 or other attorney acting for the municipality may bring suit
1-9 against a person who is required to collect the tax imposed by this
1-10 chapter and pay the collections over to the municipality and who
1-11 has failed to file a tax report or pay the tax when due to collect
1-12 the tax not paid or to enjoin the person from operating a hotel in
1-13 the municipality until the tax is paid or the report filed, as
1-14 applicable, as provided by the court's order. In addition to the
1-15 amount of any tax owed under this chapter, the person is liable to
1-16 the municipality for the municipality's reasonable attorney's fees
1-17 and a penalty equal to 15 percent of the total amount of the tax
1-18 owed.
1-19 (b) Section 16.061, Civil Practice and Remedies Code,
1-20 applies to the collection of a tax under this chapter. A
1-21 limitation period provided by Title 2 relating to the time allowed
1-22 to assess taxes and bring a suit to collect taxes does not apply to
1-23 a tax imposed under this chapter or to a suit brought under this
1-24 section.
2-1 (c) A municipality by ordinance may authorize misdemeanor
2-2 punishment for a violation of an ordinance adopted under this
2-3 chapter.
2-4 (d) The remedies <remedy> provided by this section are <is>
2-5 in addition to other available remedies.
2-6 SECTION 2. (a) This Act takes effect on the first day of
2-7 the first calendar quarter beginning on or after the date this Act
2-8 becomes law.
2-9 (b) The change in law made by this Act does not affect taxes
2-10 imposed before the effective date of this Act, and the law in
2-11 effect before the effective date of this Act is continued in effect
2-12 for purposes of the liability for and collection of those taxes.
2-13 SECTION 3. The importance of this legislation and the
2-14 crowded condition of the calendars in both houses create an
2-15 emergency and an imperative public necessity that the
2-16 constitutional rule requiring bills to be read on three several
2-17 days in each house be suspended, and this rule is hereby suspended,
2-18 and that this Act take effect and be in force according to its
2-19 terms, and it is so enacted.