TO: | Honorable Joe Straus, Speaker of the House, House of Representatives |
FROM: | John S O'Brien, Director, Legislative Budget Board |
IN RE: | HB2265 by Ritter (Relating to a county audit of a hotel regarding the hotel occupancy tax. ), As Passed 2nd House |
The bill would amend Chapter 352 of the Tax Code, regarding the county hotel occupancy tax.
The bill would authorize a county to conduct audits of hotels located in its jurisdiction. A county could inspect the hotel's books or records during business hours to gather information to conduct the audit.
Source Agencies: | 304 Comptroller of Public Accounts
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LBB Staff: | JOB, ESi, KKR, KK, SD, AG
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