1-1 By: Crabb (Senate Sponsor - Shelley) H.B. No. 2050
1-2 (In the Senate - Received from the House April 19, 1993;
1-3 April 19, 1993, read first time and referred to Committee on
1-4 Finance; May 10, 1993, reported favorably by the following vote:
1-5 Yeas 11, Nays 0; May 10, 1993, sent to printer.)
1-6 COMMITTEE VOTE
1-7 Yea Nay PNV Absent
1-8 Montford x
1-9 Turner x
1-10 Armbrister x
1-11 Barrientos x
1-12 Bivins x
1-13 Ellis x
1-14 Haley x
1-15 Moncrief x
1-16 Parker x
1-17 Ratliff x
1-18 Sims x
1-19 Truan x
1-20 Zaffirini x
1-21 A BILL TO BE ENTITLED
1-22 AN ACT
1-23 relating to the administration and collection of municipal hotel
1-24 occupancy taxes.
1-25 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-26 SECTION 1. Section 351.004, Tax Code, is amended to read as
1-27 follows:
1-28 Sec. 351.004. Tax Collection. (a) The municipal attorney
1-29 or other attorney acting for the municipality may bring suit
1-30 against a person who is required to collect the tax imposed by this
1-31 chapter and pay the collections over to the municipality and who
1-32 has failed to file a tax report or pay the tax when due to collect
1-33 the tax not paid or to enjoin the person from operating a hotel in
1-34 the municipality until the tax is paid or the report filed, as
1-35 applicable, as provided by the court's order. In addition to the
1-36 amount of any tax owed under this chapter, the person is liable to
1-37 the municipality for the municipality's reasonable attorney's fees
1-38 and a penalty equal to 15 percent of the total amount of the tax
1-39 owed.
1-40 (b) Section 16.061, Civil Practice and Remedies Code,
1-41 applies to the collection of a tax under this chapter. A
1-42 limitation period provided by Title 2 relating to the time allowed
1-43 to assess taxes and bring a suit to collect taxes does not apply to
1-44 a tax imposed under this chapter or to a suit brought under this
1-45 section.
1-46 (c) A municipality by ordinance may authorize misdemeanor
1-47 punishment for a violation of an ordinance adopted under this
1-48 chapter.
1-49 (d) The remedies <remedy> provided by this section are <is>
1-50 in addition to other available remedies.
1-51 SECTION 2. (a) This Act takes effect on the first day of
1-52 the first calendar quarter beginning on or after the date this Act
1-53 becomes law.
1-54 (b) The change in law made by this Act does not affect taxes
1-55 imposed before the effective date of this Act, and the law in
1-56 effect before the effective date of this Act is continued in effect
1-57 for purposes of the liability for and collection of those taxes.
1-58 SECTION 3. The importance of this legislation and the
1-59 crowded condition of the calendars in both houses create an
1-60 emergency and an imperative public necessity that the
1-61 constitutional rule requiring bills to be read on three several
1-62 days in each house be suspended, and this rule is hereby suspended,
1-63 and that this Act take effect and be in force according to its
1-64 terms, and it is so enacted.
1-65 * * * * *
1-66 Austin,
1-67 Texas
1-68 May 10, 1993
2-1 Hon. Bob Bullock
2-2 President of the Senate
2-3 Sir:
2-4 We, your Committee on Finance to which was referred H.B. No. 2050,
2-5 have had the same under consideration, and I am instructed to
2-6 report it back to the Senate with the recommendation that it do
2-7 pass and be printed.
2-8 Montford,
2-9 Chairman
2-10 * * * * *
2-11 WITNESSES
2-12 FOR AGAINST ON
2-13 ___________________________________________________________________
2-14 Name: Walter Fisher x
2-15 Representing: Texas Municipal League
2-16 City: Austin
2-17 -------------------------------------------------------------------
2-18 Name: Don Hansen, Exec. Vice President x
2-19 Representing: Texas Hotel & Motel Assn.
2-20 City: Austin
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