Texas 2009 - 81st Regular

Texas House Bill HB1817 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R10007 CBH-F
2	2	By: Rose H.B. No. 1817
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the authority of a county or library district to receive
8	8	local sales tax information.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 151.027(c), Tax Code, is amended to read
11	11	as follows:
12	12	(c) This section does not prohibit:
13	13	(1) the examination of information, if authorized by
14	14	the comptroller, by another state officer or law enforcement
15	15	officer, by a tax official of another state, by a tax official of
16	16	the United Mexican States, or by an official of the United States if
17	17	a reciprocal agreement exists;
18	18	(2) the delivery to a taxpayer, or a taxpayer's
19	19	authorized representative, of a copy of a report or other paper
20	20	filed by the taxpayer under this chapter;
21	21	(3) the publication of statistics classified to
22	22	prevent the identification of a particular report or items in a
23	23	particular report;
24	24	(4) the use of records, reports, or information
25	25	secured, derived, or obtained by the attorney general or the
26	26	comptroller in an action under this chapter against the same
27	27	taxpayer who furnished the information;
28	28	(5) the delivery to a successor, receiver, executor,
29	29	administrator, assignee, or guarantor of a taxpayer of information
30	30	about items included in the measure and amounts of any unpaid tax or
31	31	amounts of tax, penalties, and interest required to be collected;
32	32	(6) the delivery of information to an eligible
33	33	municipality in accordance with Section 321.3022 or an eligible
34	34	county or library district under Section 323.3022; or
35	35	(7) the release of information in or derived from a
36	36	record, report, or other instrument required to be furnished under
37	37	this chapter by a governmental body, as that term is defined in
38	38	Section 552.003, Government Code.
39	39	SECTION 2. Subchapter D, Chapter 323, Tax Code, is amended
40	40	by adding Section 323.3022 to read as follows:
41	41	Sec. 323.3022. TAX INFORMATION. (a) Except as otherwise
42	42	provided by this section, the comptroller on request shall provide
43	43	to a county that has adopted a tax under this chapter:
44	44	(1) information relating to the amount of tax paid to
45	45	the county under this chapter during the preceding or current
46	46	calendar year by each person doing business in the county who
47	47	annually remits to the comptroller state and local sales tax
48	48	payments of more than $10,000; and
49	49	(2) any other information as provided by this section.
50	50	(b) The comptroller on request shall provide to a county
51	51	that has adopted a tax under this chapter information relating to
52	52	the amount of tax paid to the county under this chapter during the
53	53	preceding or current calendar year by each person doing business in
54	54	an area, as defined by the county, that is part of:
55	55	(1) an interlocal agreement;
56	56	(2) a tax abatement agreement;
57	57	(3) a reinvestment zone;
58	58	(4) a tax increment financing district;
59	59	(5) a revenue sharing agreement;
60	60	(6) an enterprise zone;
61	61	(7) any other agreement, zone, or district similar to
62	62	those listed in Subdivisions (1)-(6); or
63	63	(8) any area defined by the county for the purpose of
64	64	economic forecasting.
65	65	(c) The comptroller shall provide the information under
66	66	Subsection (b) as an aggregate total for all persons doing business
67	67	in the defined area without disclosing individual tax payments.
68	68	(d) If the request for information under Subsection (b)
69	69	involves not more than three persons doing business in the defined
70	70	area who remit taxes under this chapter, the comptroller shall
71	71	refuse to provide the information to the county unless the
72	72	comptroller receives permission from each of the persons allowing
73	73	the comptroller to provide the information to the county as
74	74	requested.
75	75	(e) A separate request for information under this section
76	76	must be made in writing by the county judge each year.
77	77	(f) Information received by a county under this section is
78	78	confidential, is not open to public inspection, and may be used only
79	79	for the purpose of economic forecasting, for internal auditing of a
80	80	tax paid to the county under this chapter, or for the purpose
81	81	described by Subsection (g).
82	82	(g) Information received by a county under Subsection (b)
83	83	may be used by the county to assist in determining revenue sharing
84	84	under a revenue sharing agreement or other similar agreement.
85	85	(h) The comptroller may set and collect from a county
86	86	reasonable fees to cover the expense of compiling and providing
87	87	information under this section.
88	88	(i) Notwithstanding Chapter 551, Government Code, the
89	89	commissioners court of a county is not required to confer with one
90	90	or more employees or a third party in an open meeting to receive
91	91	information or question the employees or third party regarding the
92	92	information received by the county under this section.
93	93	(j) In accordance with Sections 326.092 and 336.252, Local
94	94	Government Code, a library district is entitled to obtain in
95	95	relation to the district the same information a county is entitled
96	96	to obtain under this section in relation to the county. In applying
97	97	the procedures under this section to the district, the district's
98	98	name is substituted for "the county," and "board of trustees" is
99	99	substituted for "county judge" and "commissioners court."
100	100	SECTION 3. This Act takes effect September 1, 2009.