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A BILL TO BE ENTITLED
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AN ACT
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relating to a county audit of a hotel regarding the hotel occupancy |
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tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 352, Tax Code, is amended |
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by adding Section 352.006 to read as follows: |
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Sec. 352.006. AUDIT; ACCESS TO BOOKS AND RECORDS. (a) If an |
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owner or operator of a hotel fails to file a report due under |
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Section 352.004, the county that imposes the tax under this chapter |
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may audit the hotel to determine the amount of taxes due under this |
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chapter. |
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(b) After the county gives reasonable notice to the hotel |
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that the county intends to inspect the books or records of the |
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hotel, the county may access the hotel's books or records during |
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business hours as necessary to conduct the audit. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |