By:  Shelley                                           S.B. No. 624
       73R3409 CBH-D
                                 A BILL TO BE ENTITLED
    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.