TO: | Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means |
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 Introduced |
The bill would amend Chapter 352 of the Tax Code, regarding the county hotel occupancy tax.
The bill would authorize counties to conduct audits of hotels, located in its jurisdiction, whose owners or operators failed to file a report or pay taxes due. Counties 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, KK, SD, AG
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