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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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county 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 352, Tax Code, is amended |
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by adding Section 352.009 to read as follows: |
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Sec. 352.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later |
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than February 20 of each year, a county 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 county under this |
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chapter; and |
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(B) if applicable, the tax imposed by the county |
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under Subchapter H, Chapter 334, Local Government Code; and |
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(2) the amount of revenue collected during the |
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county's preceding fiscal year from: |
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(A) the tax imposed by the county under this |
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chapter; and |
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(B) if applicable, the tax imposed by the county |
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under Subchapter H, Chapter 334, Local Government Code. |
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(b) The county must make the report required by this section |
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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 county. |
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(c) Subject to Subsection (b)(2), the comptroller shall |
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prescribe the form a county must use for the report required to be |
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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, 2022, the comptroller of public accounts shall prescribe |
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the form required by Section 352.009(c), Tax Code, as added by this |
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Act. |
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SECTION 3. A county shall submit the initial report or |
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otherwise provide the initial information required by Section |
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352.009, Tax Code, as added by this Act, not later than February 20, |
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2022. |
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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, 2021. |