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A BILL TO BE ENTITLED
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AN ACT
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relating to an annual report submitted to the comptroller by a |
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municipality that imposes certain hotel occupancy taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 351, Tax Code, is amended |
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by adding Section 351.009 to read as follows: |
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Sec. 351.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later |
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than February 20 of each year, a municipality that imposes the tax |
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authorized by this chapter shall report to the comptroller: |
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(1) the rate of: |
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(A) the tax imposed by the municipality under |
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this chapter; and |
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(B) if applicable, the tax imposed by the |
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municipality under Subchapter H, Chapter 334, Local Government |
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Code; |
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(2) the amount of revenue collected during the |
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municipality's preceding fiscal year from: |
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(A) the tax imposed by the municipality under |
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this chapter; and |
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(B) if applicable, the tax imposed by the |
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municipality under Subchapter H, Chapter 334, Local Government |
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Code; and |
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(3) the amount and percentage of the revenue described |
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by Subdivision (2)(A) allocated by the municipality to each use |
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described by Sections 351.101(a)(1), (2), (3), (4), (5), and (9) |
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during the municipality's preceding fiscal year, stated separately |
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as an amount and percentage for each of those subdivisions. |
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(b) The municipality must make the report required by this |
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section by: |
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(1) submitting the report to the comptroller on a form |
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prescribed by the comptroller; or |
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(2) providing the comptroller a direct link to, or a |
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clear statement describing the location of, the information |
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required to be reported that is posted on the Internet website of |
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the municipality. |
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(c) Subject to Subsection (b)(2), the comptroller shall |
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prescribe the form a municipality must use for the report required |
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to be submitted under this section. |
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(d) The comptroller may adopt rules necessary to administer |
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this section. |
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SECTION 2. As soon as practicable, but not later than |
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January 1, 2018, the comptroller of public accounts shall prescribe |
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the form required by Section 351.009(c), Tax Code, as added by this |
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Act. |
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SECTION 3. A municipality shall submit the initial report |
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or otherwise provide the initial information required by Section |
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351.009, Tax Code, as added by this Act, not later than February 20, |
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2018. |
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SECTION 4. 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, 2017. |