Bill Text: TX HB2265 | 2011-2012 | 82nd Legislature | Enrolled
Bill Title: Relating to a county audit of a hotel regarding the hotel occupancy tax.
Spectrum: Bipartisan Bill
Status: (Passed) 2011-06-17 - Effective on 9/1/11 [HB2265 Detail]
Download: Texas-2011-HB2265-Enrolled.html
H.B. No. 2265 |
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relating to a county audit of a hotel regarding the hotel occupancy | ||
tax. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter A, Chapter 352, Tax Code, is amended | ||
by adding Section 352.006 to read as follows: | ||
Sec. 352.006. AUDIT; ACCESS TO BOOKS AND RECORDS. (a) The | ||
county that imposes the tax under this chapter may audit the hotel | ||
to determine the amount of taxes due under this chapter. | ||
(b) After the county gives reasonable notice to the hotel | ||
that the county intends to inspect the books or records of the | ||
hotel, the county may access the hotel's books or records during | ||
business hours as necessary to conduct the audit. | ||
SECTION 2. 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, 2011. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 2265 was passed by the House on May 3, | ||
2011, by the following vote: Yeas 141, Nays 3, 1 present, not | ||
voting; and that the House concurred in Senate amendments to H.B. | ||
No. 2265 on May 27, 2011, by the following vote: Yeas 98, Nays 45, | ||
2 present, not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 2265 was passed by the Senate, with | ||
amendments, on May 25, 2011, by the following vote: Yeas 31, Nays | ||
0. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: __________________ | ||
Date | ||
__________________ | ||
Governor |