Sec. 352.006. AUDIT; ACCESS TO BOOKS AND RECORDS. (a) The county that imposes the tax under this chapter may audit the hotel to determine the amount of taxes due under this chapter.
(b) After the county gives reasonable notice to the hotel that the county intends to inspect the books or records of the hotel, the county may access the hotel's books or records during business hours as necessary to conduct the audit.
Added by Acts 2011, 82nd Leg., R.S., Ch. 1005 (H.B. 2265), Sec. 1, eff. September 1, 2011.
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