Honorable Frank Madla, Chair, Senate Committee on Intergovernmental Relations
FROM:
John S. O'Brien, Deputy Director, Legislative Budget Board
IN RE:
SB174 by Brimer (Relating to the collection of municipal hotel occupancy taxes.), As Introduced
No fiscal implication to the State is anticipated.
The bill would amend the Tax Code to require a person liable to a municipality for municipal hotel taxes to pay the municipality for its costs of conducting an audit, as determined by the municipality, if an audit is conducted as a result of unpaid municipal hotel taxes. The bill would also authorize the municipality to determine the amount of tax due if the person required to file a municipal hotel tax report fails to do so. The bill would take effect September 1, 2005 and would apply only to taxes imposed on or after that date.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.