Bill Text: TX SB1655 | 2021-2022 | 87th Legislature | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to an annual report submitted to the comptroller by a county that imposes certain hotel occupancy taxes.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2021-06-07 - Effective immediately [SB1655 Detail]
Download: Texas-2021-SB1655-Engrossed.html
Bill Title: Relating to an annual report submitted to the comptroller by a county that imposes certain hotel occupancy taxes.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2021-06-07 - Effective immediately [SB1655 Detail]
Download: Texas-2021-SB1655-Engrossed.html
| By: Birdwell | S.B. No. 1655 | |
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| relating to an annual report submitted to the comptroller by a | ||
| county that imposes certain hotel occupancy taxes. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter A, Chapter 352, Tax Code, is amended | ||
| by adding Section 352.009 to read as follows: | ||
| Sec. 352.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later | ||
| than 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. | ||
| (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) 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) The comptroller may adopt rules necessary to administer | ||
| this section. | ||
| SECTION 2. As soon as practicable, but not later than | ||
| January 1, 2022, the comptroller of public accounts shall prescribe | ||
| the form required by Section 352.009(c), Tax Code, as added by this | ||
| Act. | ||
| SECTION 3. A county shall submit the initial report or | ||
| otherwise provide the initial information required by Section | ||
| 352.009, Tax Code, as added by this Act, not later than February 20, | ||
| 2022. | ||
| 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, 2021. | ||
