88R14133 CJC-F
 
  By: Meyer H.B. No. 4441
 
 
 
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.