S.B. No. 1221
 
 
 
 
AN ACT
  relating to an annual report submitted to the comptroller by a
  municipality that imposes certain hotel occupancy taxes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter A, Chapter 351, Tax Code, is amended
  by adding Section 351.009 to read as follows:
         Sec. 351.009.  ANNUAL REPORT TO COMPTROLLER. (a)  Not later
  than February 20 of each year, a municipality that imposes the tax
  authorized by this chapter shall report to the comptroller:
               (1)  the rate of:
                     (A)  the tax imposed by the municipality under
  this chapter; and
                     (B)  if applicable, the tax imposed by the
  municipality under Subchapter H, Chapter 334, Local Government
  Code;
               (2)  the amount of revenue collected during the
  municipality's preceding fiscal year from:
                     (A)  the tax imposed by the municipality under
  this chapter; and
                     (B)  if applicable, the tax imposed by the
  municipality under Subchapter H, Chapter 334, Local Government
  Code; and
               (3)  the amount and percentage of the revenue described
  by Subdivision (2)(A) allocated by the municipality to each use
  described by Sections 351.101(a)(1), (2), (3), (4), (5), and (9)
  during the municipality's preceding fiscal year, stated separately
  as an amount and percentage for each of those subdivisions.
         (b)  The municipality 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 municipality.
         (c)  Subject to Subsection (b)(2), the comptroller shall
  prescribe the form a municipality 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, 2018, the comptroller of public accounts shall prescribe
  the form required by Section 351.009(c), Tax Code, as added by this
  Act.
         SECTION 3.  A municipality shall submit the initial report
  or otherwise provide the initial information required by Section
  351.009, Tax Code, as added by this Act, not later than February 20,
  2018.
         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, 2017.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 1221 passed the Senate on
  April 19, 2017, by the following vote:  Yeas 30, Nays 1.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 1221 passed the House on
  May 22, 2017, by the following vote:  Yeas 144, Nays 0, one
  present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor