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A BILL TO BE ENTITLED
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AN ACT
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relating to the statute of limitations on municipal and county |
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hotel occupancy taxes and interest on delinquent payments of |
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municipal hotel occupancy taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 351.004(a) and (b), Tax Code, are |
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amended to read as follows: |
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(a) The municipality may bring suit against a person who is |
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required to collect the tax imposed by this chapter and pay the |
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collections over to the municipality, and who has failed to file a |
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tax report or pay the tax when due, to collect the tax not paid or to |
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enjoin the person from operating a hotel in the municipality until |
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the tax is paid or the report filed, as applicable, as provided by |
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the court's order. In addition to the amount of any tax owed under |
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this chapter, the person is liable to the municipality for: |
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(1) the municipality's reasonable attorney's fees; |
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(2) the costs of an audit conducted under Subsection |
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(a-1)(1), as determined by the municipality using a reasonable |
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rate, but only if: |
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(A) the tax has been delinquent for at least two |
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complete municipal fiscal quarters at the time the audit is |
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conducted; and |
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(B) the municipality has not received a |
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disbursement from the comptroller as provided by Section 156.2513 |
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related to the person's concurrent state tax delinquency described |
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by Section 351.008; [and] |
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(3) a penalty equal to 15 percent of the total amount |
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of the tax owed if the tax has been delinquent for at least one |
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complete municipal fiscal quarter; and |
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(4) interest under Section 351.0042. |
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(b) A municipality must bring suit under this section not |
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later than the fourth anniversary of the date the tax becomes due. |
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[Section 16.061, Civil Practice and Remedies Code, applies to the
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collection of a tax under this chapter. A limitation period
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provided by Title 2 relating to the time allowed to assess taxes and
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bring a suit to collect taxes does not apply to a tax imposed under
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this chapter or to a suit brought under this section.] |
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SECTION 2. Subchapter A, Chapter 351, Tax Code, is amended |
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by adding Section 351.0042 to read as follows: |
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Sec. 351.0042. INTEREST ON DELINQUENT TAX. (a) A person |
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who fails to pay a tax due under this chapter is liable to the |
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municipality for interest at the rate provided by Section |
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111.060(b) on the unpaid amount. |
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(b) Interest under this section accrues from the first day |
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after the date due until the tax is paid. |
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SECTION 3. Section 352.004, Tax Code, is amended by adding |
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Subsection (d-1) to read as follows: |
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(d-1) A county must bring suit under this section not later |
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than the fourth anniversary of the date the tax becomes due. |
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SECTION 4. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 5. This Act takes effect September 1, 2013. |