Texas 2009 - 81st Regular

Texas House Bill HB980 Compare Versions

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

Old	New	Differences
1	1	81R4564 CBH-F
2	2	By: Thompson H.B. No. 980
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the collection and allocation of local sales and use
8	8	taxes.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Sections 321.203(c) and (d), Tax Code, are
11	11	amended to read as follows:
12	12	(c) If a retailer has more than one place of business in this
13	13	state, a sale of a taxable item by the retailer is consummated at
14	14	the [retailer's] place of business of the retailer:
15	15	(1) from which the retailer ships or delivers the
16	16	item, if:
17	17	(A) the purchaser or lessee did not place the
18	18	order or agree to pay for the item in person at a place of business
19	19	of the retailer; and
20	20	(B) the retailer ships or delivers the item to a
21	21	point designated by the purchaser or lessee; [or]
22	22	(2) where the purchaser or lessee places the order or
23	23	agrees to pay for the item, if the purchaser or lessee:
24	24	(A) places the order or agrees to pay for the item
25	25	in person at a place of business of the retailer; and
26	26	(B) does not take possession of or remove the
27	27	item from a place of business of the retailer; or
28	28	(3) where the purchaser or lessee takes possession of
29	29	and removes the item, if the purchaser or lessee takes possession of
30	30	and removes the item from a place of business of the retailer.
31	31	(d) If Subsection (c) does not apply [neither the possession
32	32	of a taxable item is taken at nor shipment or delivery of the item is
33	33	made from the retailer's place of business in this state], the sale
34	34	is consummated at:
35	35	(1) the [retailer's] place of business of the retailer
36	36	in this state where the order is received; or
37	37	(2) if the order is not received at a place of business
38	38	of the retailer, the place of business from which the retailer's
39	39	agent or employee who took the order operates.
40	40	SECTION 2. Subchapter F, Chapter 321, Tax Code, is amended
41	41	by adding Section 321.5025 to read as follows:
42	42	Sec. 321.5025. REALLOCATION OF MUNICIPAL TAX REVENUE. (a)
43	43	If the comptroller determines that tax revenue collected by the
44	44	comptroller has been sent incorrectly to a municipality under
45	45	Section 321.501, the comptroller may reallocate the tax revenue to
46	46	the appropriate municipality only if:
47	47	(1) the reallocation is made in accordance with this
48	48	section; and
49	49	(2) the municipality that originally received the
50	50	revenue receives notification of the reallocation under Subsection
51	51	(b) not later than the first anniversary of the date the
52	52	municipality originally received the revenue.
53	53	(b) If the comptroller determines that tax revenue
54	54	collected by the comptroller has been sent incorrectly to a
55	55	municipality under Section 321.501, the comptroller shall send to
56	56	that municipality written notice that the comptroller intends to
57	57	reallocate the revenue to another municipality. A municipality
58	58	that receives a notice under this subsection may protest the
59	59	comptroller's determination by submitting to the comptroller a
60	60	written request for a hearing on the issue of whether the original
61	61	allocation of the revenue was incorrect. The municipality must
62	62	submit the request not later than the 30th day after the date the
63	63	municipality receives the notice under this subsection.
64	64	(c) Not later than the 15th day after the date the
65	65	comptroller receives a request for a hearing under Subsection (b),
66	66	the comptroller shall send to the requesting municipality a copy of
67	67	all records, documents, and other information on which the
68	68	comptroller relied in making its determination, regardless of
69	69	whether the information is confidential under state law, including
70	70	Sections 111.006 and 151.027. The provision of confidential
71	71	information to a municipality under this subsection does not
72	72	affect the confidential nature of the information. A municipality
73	73	shall use the information only in a manner that maintains the
74	74	confidential nature of the information and may not disclose or
75	75	release the information to the public.
76	76	(d) Not earlier than the 30th day or later than the 90th day
77	77	after the date the comptroller receives a request for a hearing
78	78	under Subsection (b), the comptroller shall hold a hearing on
79	79	whether the original allocation of the revenue was incorrect.
80	80	After the conclusion of the hearing, the comptroller shall issue to
81	81	the municipality a written final decision regarding the protest.
82	82	For purposes of Section 2001.171, Government Code, the
83	83	comptroller's decision is final and appealable on the date the
84	84	decision is issued under this subsection.
85	85	(e) If the municipality is not satisfied with the
86	86	comptroller's written final decision, the municipality may appeal
87	87	the decision by filing a petition in a Travis County district court
88	88	not later than the 30th day after the date the municipality receives
89	89	the decision. Judicial review of the decision is under the
90	90	substantial evidence rule. The court shall hear the appeal without
91	91	a jury.
92	92	SECTION 3. Section 322.108(a), Tax Code, is amended to read
93	93	as follows:
94	94	(a) Except as provided by Subsection (b), the following
95	95	apply to the taxes imposed by this chapter in the same manner as
96	96	applicable to a municipality under Chapter 321:
97	97	(1) Section 321.002(a)(3);
98	98	(2) Section 321.003;
99	99	(3) Section 321.203;
100	100	(4) Section 321.205(d);
101	101	(5) Section 321.208;
102	102	(6) Section 321.209;
103	103	(7) Section 321.303;
104	104	(8) Section 321.304; [and]
105	105	(9) Section 321.305; and
106	106	(10) Section 321.5025.
107	107	SECTION 4. Sections 323.203(c) and (d), Tax Code, are
108	108	amended to read as follows:
109	109	(c) If a retailer has more than one place of business in this
110	110	state, a sale of a taxable item by the retailer is consummated at
111	111	the [retailer's] place of business of the retailer:
112	112	(1) from which the retailer ships or delivers the
113	113	item, if:
114	114	(A) the purchaser or lessee did not place the
115	115	order or agree to pay for the item in person at a place of business
116	116	of the retailer; and
117	117	(B) the retailer ships or delivers the item to a
118	118	point designated by the purchaser or lessee; [or]
119	119	(2) where the purchaser or lessee places the order or
120	120	agrees to pay for the item, if the purchaser or lessee:
121	121	(A) places the order or agrees to pay for the item
122	122	in person at a place of business of the retailer; and
123	123	(B) does not take possession of or remove the
124	124	item from a place of business of the retailer; or
125	125	(3) where the purchaser or lessee takes possession of
126	126	and removes the item, if the purchaser or lessee takes possession of
127	127	and removes the item from a place of business of the retailer.
128	128	(d) If Subsection (c) does not apply [neither the possession
129	129	of a taxable item is taken at nor shipment or delivery of the item is
130	130	made from the retailer's place of business in this state], the sale
131	131	is consummated at:
132	132	(1) the [retailer's] place of business of the retailer
133	133	in this state where the order is received; or
134	134	(2) if the order is not received at a place of business
135	135	of the retailer, the place of business from which the retailer's
136	136	agent or employee who took the order operates.
137	137	SECTION 5. Subchapter F, Chapter 323, Tax Code, is amended
138	138	by adding Section 323.5025 to read as follows:
139	139	Sec. 323.5025. REALLOCATION OF COUNTY TAX REVENUE. (a) If
140	140	the comptroller determines that tax revenue collected by the
141	141	comptroller has been sent incorrectly to a county under Section
142	142	323.501, the comptroller may reallocate the tax revenue to the
143	143	appropriate county only if:
144	144	(1) the reallocation is made in accordance with this
145	145	section; and
146	146	(2) the county that originally received the revenue
147	147	receives notification of the reallocation under Subsection (b) not
148	148	later than the first anniversary of the date the county originally
149	149	received the revenue.
150	150	(b) If the comptroller determines that tax revenue
151	151	collected by the comptroller has been sent incorrectly to a county
152	152	under Section 323.501, the comptroller shall send to that county
153	153	written notice that the comptroller intends to reallocate the
154	154	revenue to another county. A county that receives a notice under
155	155	this subsection may protest the comptroller's determination by
156	156	submitting to the comptroller a written request for a hearing on the
157	157	issue of whether the original allocation of the revenue was
158	158	incorrect. The county must submit the request not later than the
159	159	30th day after the date the county receives the notice under this
160	160	subsection.
161	161	(c) Not later than the 15th day after the date the
162	162	comptroller receives a request for a hearing under Subsection (b),
163	163	the comptroller shall send to the requesting county a copy of all
164	164	records, documents, and other information on which the comptroller
165	165	relied in making its determination, regardless of whether the
166	166	information is confidential under state law, including Sections
167	167	111.006 and 151.027. The provision of confidential information to
168	168	a county under this subsection does not affect the confidential
169	169	nature of the information. A county shall use the information only
170	170	in a manner that maintains the confidential nature of the
171	171	information and may not disclose or release the information to the
172	172	public.
173	173	(d) Not earlier than the 30th day or later than the 90th day
174	174	after the date the comptroller receives a request for a hearing
175	175	under Subsection (b), the comptroller shall hold a hearing on
176	176	whether the original allocation of the revenue was incorrect.
177	177	After the conclusion of the hearing, the comptroller shall issue to
178	178	the county a written final decision regarding the protest. For
179	179	purposes of Section 2001.171, Government Code, the comptroller's
180	180	decision is final and appealable on the date the decision is issued
181	181	under this subsection.
182	182	(e) If the county is not satisfied with the comptroller's
183	183	written final decision, the county may appeal the decision by
184	184	filing a petition in a Travis County district court not later than
185	185	the 30th day after the date the county receives the decision.
186	186	Judicial review of the decision is under the substantial evidence
187	187	rule. The court shall hear the appeal without a jury.
188	188	SECTION 6. Section 380.001, Local Government Code, is
189	189	amended by adding Subsection (b-1) to read as follows:
190	190	(b-1) Notwithstanding Section 380.002, a municipality may
191	191	not use sales and use tax revenue that was reallocated to the
192	192	municipality under Section 321.5025, Tax Code, to make loans or
193	193	grants for the administration of a program under this chapter.
194	194	SECTION 7. The change in law made by this Act does not
195	195	affect tax liability accruing before the effective date of this
196	196	Act. That liability continues in effect as if this Act had not been
197	197	enacted, and the former law is continued in effect for the
198	198	collection of taxes due and for civil and criminal enforcement of
199	199	the liability for those taxes.
200	200	SECTION 8. This Act takes effect July 1, 2009, if it
201	201	receives a vote of two-thirds of all the members elected to each
202	202	house, as provided by Section 39, Article III, Texas Constitution.
203	203	If this Act does not receive the vote necessary for effect on that
204	204	date, this Act takes effect September 1, 2009.