Texas Tax Code

§ 352.1016 — ELECTRONIC TAX ADMINISTRATION SYSTEM

TX § 352.1016Title 3. LOCAL TAXATION · Part D. LOCAL HOTEL OCCUPANCY TAXES · Ch. 352. COUNTY HOTEL OCCUPANCY TAXES · Art. B. USE AND ALLOCATION OF REVENUE

Statute text

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(a)Notwithstanding any other provision of this chapter, a county may spend each year not more than the lesser of two percent or $75,000 of the revenue derived from the tax authorized by this chapter during that year for the creation, maintenance, operation, and administration of an electronic tax administration system to administer the tax authorized by this chapter. A county may not use revenue the county is authorized to spend under this section to conduct an audit.

(b)A county may contract with a third party to assist in the creation, maintenance, operation, or administration of an electronic tax administration system.

Legislative history

Added by Acts 2023, 88th Leg., R.S., Ch. 420 (H.B. 1689), Sec. 2, eff. June 9, 2023.