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A BILL TO BE ENTITLED
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AN ACT
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relating to use of local hotel occupancy tax revenue to conduct an |
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audit. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.101, Tax Code, is amended by adding |
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Subsection (h) to read as follows: |
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(h) Notwithstanding Subsection (a), revenue from the |
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municipal hotel occupancy tax may be used to conduct an audit under |
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Section 351.004. |
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SECTION 2. Section 352.1031, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) Revenue derived from the tax authorized by this chapter |
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may be used to conduct an audit under Section 352.004. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2013. |