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AN ACT
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relating to the statute of limitations on municipal and county |
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hotel occupancy taxes and interest on delinquent payments of |
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municipal hotel occupancy taxes and to the use of revenue from those |
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taxes by certain municipalities to audit taxpayers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.004, Tax Code, is amended by |
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amending Subsections (a) and (b) and adding Subsection (b-1) to |
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read as follows: |
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(a) The municipality may bring suit against a person who is |
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required to collect the tax imposed by this chapter and pay the |
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collections over to the municipality, and who has failed to file a |
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tax report or pay the tax when due, to collect the tax not paid or to |
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enjoin the person from operating a hotel in the municipality until |
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the tax is paid or the report filed, as applicable, as provided by |
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the court's order. In addition to the amount of any tax owed under |
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this chapter, the person is liable to the municipality for: |
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(1) the municipality's reasonable attorney's fees; |
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(2) the costs of an audit conducted under Subsection |
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(a-1)(1), as determined by the municipality using a reasonable |
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rate, but only if: |
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(A) the tax has been delinquent for at least two |
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complete municipal fiscal quarters at the time the audit is |
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conducted; and |
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(B) the municipality has not received a |
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disbursement from the comptroller as provided by Section 156.2513 |
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related to the person's concurrent state tax delinquency described |
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by Section 351.008; [and] |
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(3) a penalty equal to 15 percent of the total amount |
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of the tax owed if the tax has been delinquent for at least one |
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complete municipal fiscal quarter; and |
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(4) interest under Section 351.0042. |
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(b) Except as provided by Subsection (b-1), a municipality |
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must bring suit under this section not later than the fourth |
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anniversary of the date the tax becomes due. [Section 16.061, Civil
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Practice and Remedies Code, applies to the collection of a tax under
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this chapter. A limitation period provided by Title 2 relating to
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the time allowed to assess taxes and bring a suit to collect taxes
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does not apply to a tax imposed under this chapter or to a suit
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brought under this section.] |
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(b-1) The limitation provided by Subsection (b) does not |
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apply and a municipality may bring suit under this section at any |
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time if: |
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(1) with intent to evade the tax, the person files a |
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false or fraudulent report with the municipality; or |
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(2) the person has not filed a report for the tax with |
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the municipality. |
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SECTION 2. Subchapter A, Chapter 351, Tax Code, is amended |
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by adding Section 351.0042 to read as follows: |
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Sec. 351.0042. INTEREST ON DELINQUENT TAX. (a) A person |
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who fails to pay a tax due under this chapter is liable to the |
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municipality for interest on the unpaid amount at the greater of the |
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rate provided by Section 111.060(b) or the rate imposed by the |
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municipality on January 1, 2013. |
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(b) Interest under this section accrues from the first day |
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after the date due until the tax is paid. |
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SECTION 3. Subchapter B, Chapter 351, Tax Code, is amended |
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by adding Section 351.1067 to read as follows |
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: |
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Sec. 351.1067. ALLOCATION OF REVENUE; CERTAIN |
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MUNICIPALITIES. (a) This section applies only to a municipality |
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that has a population of at least 190,000, no part of which is |
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located in a county with a population of at least 150,000. |
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(b) Notwithstanding any other provision of this chapter, a |
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municipality to which this section applies may use revenue from the |
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municipal hotel occupancy tax to conduct an audit of a person in the |
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municipality required to collect the tax authorized by this |
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chapter, provided that the municipality use the revenue to audit |
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not more than one-third of the total number of those persons in any |
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fiscal year. |
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SECTION 4. Section 352.004, Tax Code, is amended by adding |
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Subsections (d-1) and (d-2) to read as follows: |
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(d-1) Except as provided by Subsection (d-2), a county must |
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bring suit under this section not later than the fourth anniversary |
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of the date the tax becomes due. |
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(d-2) The limitation provided by Subsection (d-1) does not |
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apply and a county may bring suit under this section at any time if: |
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(1) with intent to evade the tax, the person files a |
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false or fraudulent report with the county; or |
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(2) the person has not filed a report for the tax with |
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the county. |
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SECTION 5. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 6. This Act takes effect September 1, 2013. |
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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. 1724 was passed by the House on May 2, |
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2013, by the following vote: Yeas 147, Nays 0, 2 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 1724 on May 22, 2013, by the following vote: Yeas 148, Nays 0, |
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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. 1724 was passed by the Senate, with |
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amendments, on May 20, 2013, 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 |