Sec. 352.005. REIMBURSEMENT FOR TAX COLLECTION EXPENSES. A county may permit a person who is required to collect and pay over to the county the tax authorized by this chapter not more than one percent of the amount collected and required to be reported as reimbursement to the person for the costs in collecting the tax.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1993, 73rd Leg., ch. 643, Sec. 2, eff. Sept. 1, 1993.
Structure Texas Statutes
Subtitle D - Local Hotel Occupancy Taxes
Chapter 352 - County Hotel Occupancy Taxes
Subchapter A. Imposition and Collection of Tax
Section 352.002. Tax Authorized
Section 352.0031. Preexisting Contracts
Section 352.004. Tax Collection; Penalty
Section 352.0041. Collection Procedures on Purchase of Hotel
Section 352.005. Reimbursement for Tax Collection Expenses
Section 352.006. Audit; Access to Books and Records