Bill Text: TX SB266 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to use of local hotel occupancy tax revenue to conduct an audit.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2013-02-05 - Referred to Intergovernmental Relations [SB266 Detail]
Download: Texas-2013-SB266-Introduced.html
| 83R3665 ADM-D | ||
| By: Seliger | S.B. No. 266 | |
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| relating to use of local hotel occupancy tax revenue to conduct an | ||
| audit. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 351.101, Tax Code, is amended by adding | ||
| Subsection (h) to read as follows: | ||
| (h) Notwithstanding Subsection (a), revenue from the | ||
| municipal hotel occupancy tax may be used to conduct an audit under | ||
| Section 351.004. | ||
| SECTION 2. Section 352.1031, Tax Code, is amended by adding | ||
| Subsection (c) to read as follows: | ||
| (c) Revenue derived from the tax authorized by this chapter | ||
| may be used to conduct an audit under Section 352.004. | ||
| SECTION 3. 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, 2013. | ||
