Bill Text: TX SB1221 | 2017-2018 | 85th Legislature | Enrolled
Bill Title: Relating to an annual report submitted to the comptroller by a municipality that imposes certain hotel occupancy taxes.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Passed) 2017-06-01 - Effective immediately [SB1221 Detail]
Download: Texas-2017-SB1221-Enrolled.html
| S.B. No. 1221 | ||
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| relating to an annual report submitted to the comptroller by a | ||
| municipality that imposes certain hotel occupancy taxes. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter A, Chapter 351, Tax Code, is amended | ||
| by adding Section 351.009 to read as follows: | ||
| Sec. 351.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later | ||
| than 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 | ||
| 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 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) 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) The comptroller may adopt rules necessary to administer | ||
| this section. | ||
| SECTION 2. As soon as practicable, but not later than | ||
| January 1, 2018, the comptroller of public accounts shall prescribe | ||
| the form required by Section 351.009(c), Tax Code, as added by this | ||
| Act. | ||
| SECTION 3. A municipality shall submit the initial report | ||
| or otherwise provide the initial information required by Section | ||
| 351.009, Tax Code, as added by this Act, not later than February 20, | ||
| 2018. | ||
| 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, 2017. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 1221 passed the Senate on | ||
| April 19, 2017, by the following vote: Yeas 30, Nays 1. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 1221 passed the House on | ||
| May 22, 2017, by the following vote: Yeas 144, Nays 0, one | ||
| present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
