Texas Statutes
Subchapter A. Imposition and Collection of Tax
Section 352.009. Annual Report to Comptroller

Sec. 352.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later than February 20 of each year, a county that imposes the tax authorized by this chapter shall report to the comptroller:
(1) the rate of:
(A) the tax imposed by the county under this chapter; and
(B) if applicable, the tax imposed by the county under Subchapter H, Chapter 334, Local Government Code; and
(2) the amount of revenue collected during the county's preceding fiscal year from:
(A) the tax imposed by the county under this chapter; and
(B) if applicable, the tax imposed by the county under Subchapter H, Chapter 334, Local Government Code.
(b) The county 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 county.
(c) Subject to Subsection (b)(2), the comptroller shall prescribe the form a county must use for the report required to be submitted under this section.
(d) The comptroller may adopt rules necessary to administer this section.
Added by Acts 2021, 87th Leg., R.S., Ch. 406 (S.B. 1655), Sec. 1, eff. June 7, 2021.

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