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By: Ritter (Senate Sponsor - Gallegos) |
H.B. No. 2265 |
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(In the Senate - Received from the House May 4, 2011; |
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May 5, 2011, read first time and referred to Committee on |
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Intergovernmental Relations; May 20, 2011, reported adversely, |
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with favorable Committee Substitute by the following vote: Yeas 5, |
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Nays 0; May 20, 2011, sent to printer.) |
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COMMITTEE SUBSTITUTE FOR H.B. No. 2265 |
By: Gallegos |
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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) The |
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county that imposes the tax under this chapter may audit the hotel |
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to determine the amount of taxes due under this 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. |
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* * * * * |