Texas Tax Code

§ 351.009 — ANNUAL REPORT TO COMPTROLLER

TX § 351.009Title 3. LOCAL TAXATION · Part D. LOCAL HOTEL OCCUPANCY TAXES · Ch. 351. MUNICIPAL HOTEL OCCUPANCY TAXES · Art. A. IMPOSITION AND COLLECTION OF TAX

Statute text

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(a)Not later than March 1 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

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Legislative history

Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 2, eff. June 2, 2023. Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727), Sec. 2, eff. June 12, 2023.