|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to reporting requirements for municipalities and counties |
|
that impose a hotel occupancy tax. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 351.009, Tax Code, is amended to read as |
|
follows: |
|
Sec. 351.009. ANNUAL REPORT TO COMPTROLLER. (a) Not |
|
later than March 1 [February 20] of each year, a municipality that |
|
imposes the tax authorized by this chapter shall report to the |
|
comptroller: |
|
(1) the rate of: |
|
(A) the tax imposed by the municipality under |
|
this chapter; and |
|
(B) if applicable, the tax imposed by the |
|
municipality under Subchapter H, Chapter 334, Local Government |
|
Code; |
|
(2) the amount of revenue collected during the |
|
municipality's preceding fiscal year from: |
|
(A) the tax imposed by the municipality under |
|
this chapter; and |
|
(B) if applicable, the tax imposed by the |
|
municipality under Subchapter H, Chapter 334, Local Government |
|
Code; [and] |
|
(3) the amount and percentage of the revenue described |
|
by Subdivision (2)(A) allocated by the municipality to each use |
|
authorized by this chapter for which the municipality used the |
|
revenue [described by Sections 351.101(a)(1), (2), (3), (4), (5), |
|
and (9)] during the municipality's preceding fiscal year, stated |
|
separately as an amount and percentage for each applicable use; and |
|
(4) the total amount of any revenue described by |
|
Subdivision (2)(A) collected in any preceding fiscal year of the |
|
municipality that has not been spent by the municipality and the |
|
amount of that unexpended revenue, if any, that is spent in the |
|
municipality's budget for the fiscal year in which the report is due |
|
[of those subdivisions]. |
|
(b) The municipality 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 municipality]. |
|
(c) The [Subject to Subsection (b)(2), the] comptroller |
|
shall prescribe the form a municipality must use for the report |
|
required to be submitted under this section. |
|
(d) A municipality that is required to make a report to the |
|
comptroller under this section may use a portion of the revenue |
|
described by Subsection (a)(2)(A) for the costs incurred by the |
|
municipality in making and submitting the report. The amount of |
|
revenue a municipality may use each year for the purpose authorized |
|
by this subsection may not exceed: |
|
(1) $1,000 if the municipality has a population of |
|
less than 10,000; or |
|
(2) $2,500 if the municipality has a population of |
|
10,000 or more. |
|
(e) The comptroller may adopt rules necessary to administer |
|
this section. |
|
SECTION 2. Section 352.009, Tax Code, is amended to read as |
|
follows: |
|
Sec. 352.009. ANNUAL REPORT TO COMPTROLLER. (a) Not |
|
later than March 1 [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; |
|
(3) the amount and percentage of the revenue described |
|
by Subdivision (2)(A) allocated by the county to each use |
|
authorized by this chapter for which the county used the revenue |
|
during the county's preceding fiscal year, stated separately as an |
|
amount and percentage for each applicable use; and |
|
(4) the total amount of any revenue described by |
|
Subdivision (2)(A) collected in any preceding fiscal year of the |
|
county that has not been spent by the county and the amount of that |
|
unexpended revenue, if any, that is spent in the county's budget for |
|
the fiscal year in which the report is due. |
|
(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) The [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) A county that is required to make a report to the |
|
comptroller under this section may use a portion of the revenue |
|
described by Subsection (a)(2)(A) for the costs incurred by the |
|
county in making and submitting the report. The amount of revenue a |
|
county may use each year for the purpose authorized by this |
|
subsection may not exceed: |
|
(1) $1,000 if the county has a population of less than |
|
10,000; or |
|
(2) $2,500 if the county has a population of 10,000 or |
|
more. |
|
(e) The comptroller may adopt rules necessary to administer |
|
this section. |
|
SECTION 3. The comptroller of public accounts shall |
|
prescribe the form of the report required under Sections 351.009 |
|
and 352.009, Tax Code, as amended by this Act, not later than |
|
January 1, 2024. A municipality or county required to make a report |
|
under those sections must submit the 2024 report using the form |
|
prescribed by the comptroller under this section. |
|
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, 2023. |