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AN ACT
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relating to a county audit of a hotel regarding the hotel occupancy |
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tax. |
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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 352.006 to read as follows: |
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Sec. 352.006. AUDIT; ACCESS TO BOOKS AND RECORDS. (a) The |
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county that imposes the tax under this chapter may audit the hotel |
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to determine the amount of taxes due under this chapter. |
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(b) After the county gives reasonable notice to the hotel |
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that the county intends to inspect the books or records of the |
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hotel, the county may access the hotel's books or records during |
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business hours as necessary to conduct the audit. |
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SECTION 2. 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, 2011. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 2265 was passed by the House on May 3, |
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2011, by the following vote: Yeas 141, Nays 3, 1 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 2265 on May 27, 2011, by the following vote: Yeas 98, Nays 45, |
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2 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 2265 was passed by the Senate, with |
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amendments, on May 25, 2011, by the following vote: Yeas 31, Nays |
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0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |