Bill Text: TX SB266 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to use of local hotel occupancy tax revenue to conduct an audit.
Spectrum: Partisan Bill (Republican 1-0)
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 |
|
||
|
||
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. |