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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of local hotel occupancy tax revenue to conduct |
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an audit. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended |
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by adding Section 351.1067 to read as follows: |
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Sec. 351.1067. ALLOCATION OF REVENUE; CERTAIN |
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MUNICIPALITIES. (a) This section applies only to a municipality |
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that has a population of at least 190,000, no part of which is |
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located in a county with a population of at least 150,000. |
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(b) Notwithstanding any other provision of this chapter, a |
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municipality to which this section applies may use revenue from the |
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municipal hotel occupancy tax to conduct an audit of a person in the |
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municipality required to collect the tax authorized by this |
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chapter, provided that the municipality use the revenue to audit |
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not more than one-third of the total number of those persons in any |
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fiscal year. |
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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, 2013. |