| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to an annual report submitted to the comptroller by a |
|
|
county that imposes certain hotel occupancy taxes. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter A, Chapter 352, Tax Code, is amended |
|
|
by adding Section 352.009 to read as follows: |
|
|
Sec. 352.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later |
|
|
than February 20 of each year, a county that imposes the tax |
|
|
authorized by this chapter shall report to the comptroller: |
|
|
(1) the rate of: |
|
|
(A) the tax imposed by the county under this |
|
|
chapter; and |
|
|
(B) if applicable, the tax imposed by the county |
|
|
under Subchapter H, Chapter 334, Local Government Code; and |
|
|
(2) the amount of revenue collected during the |
|
|
county's preceding fiscal year from: |
|
|
(A) the tax imposed by the county under this |
|
|
chapter; and |
|
|
(B) if applicable, the tax imposed by the county |
|
|
under Subchapter H, Chapter 334, Local Government Code. |
|
|
(b) The county must make the report required by this section |
|
|
by: |
|
|
(1) submitting the report to the comptroller on a form |
|
|
prescribed by the comptroller; or |
|
|
(2) providing the comptroller a direct link to, or a |
|
|
clear statement describing the location of, the information |
|
|
required to be reported that is posted on the Internet website of |
|
|
the county. |
|
|
(c) Subject to Subsection (b)(2), the comptroller shall |
|
|
prescribe the form a county must use for the report required to be |
|
|
submitted under this section. |
|
|
(d) The comptroller may adopt rules necessary to administer |
|
|
this section. |
|
|
SECTION 2. As soon as practicable, but not later than |
|
|
January 1, 2020, the comptroller of public accounts shall prescribe |
|
|
the form required by Section 352.009(c), Tax Code, as added by this |
|
|
Act. |
|
|
SECTION 3. A county shall submit the initial report or |
|
|
otherwise provide the initial information required by Section |
|
|
352.009, Tax Code, as added by this Act, not later than February 20, |
|
|
2020. |
|
|
SECTION 4. This Act takes effect immediately if it receives |
|
|
a vote of two-thirds of all the members elected to each house, as |
|
|
provided by Section 39, Article III, Texas Constitution. If this |
|
|
Act does not receive the vote necessary for immediate effect, this |
|
|
Act takes effect September 1, 2019. |