81R9281 GCB-F
By: Watson S.B. No. 1300
A BILL TO BE ENTITLED
AN ACT
relating to the duty of the comptroller to provide sales and use tax
information to an emergency services district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 323.302, Tax Code, is amended to read as
follows:
Sec. 323.302. COMPTROLLER'S REPORTING DUTIES. (a) The
comptroller shall make quarterly reports to a county or emergency
services district that has adopted the taxes authorized by this
chapter, if the county or emergency services district requests the
reports. A report must include the name, address, and account
number of each person in the county or district that has remitted to
the comptroller a tax payment during the quarter covered by the
report.
(b) If a county or emergency services district requests an
additional report, the comptroller shall make an additional
quarterly report to the county or district, including the name,
address, and account number, if any, of, and the amount of tax due
from, each person doing business in the county or the territory of
the district who has failed to pay the tax under this chapter to the
county or district or under Chapter 151. The additional report must
also include statements:
(1) showing whether or not there has been a partial tax
payment by the delinquent taxpayer;
(2) showing whether or not the taxpayer is delinquent
in the payment of sales and use taxes to the state; and
(3) describing the steps taken by the comptroller to
collect the delinquent taxes.
(c) If a county or emergency services district determines
that a person doing business in the county or district is not
included in a comptroller's report, the county or district shall
report to the comptroller the name and address of the person.
Within 90 days after receiving the report from a county, the
comptroller shall send to the county or district:
(1) an explanation as to why the person is not
obligated for the [county] tax;
(2) a statement that the person is obligated for the
[county] tax and the tax is delinquent; or
(3) a certification that the person is obligated for
the [county] tax and that the full amount of the tax due has been
credited to the county's or district's account.
(d) The comptroller shall send by United States certified or
registered mail to the county attorney or the attorney of the
emergency services district a notice of each person who is
delinquent in the payment to the county or district of the taxes
authorized by this chapter and shall send a copy of the notice to
the attorney general. A notice sent under this subsection is a
certification of the amount of tax owed and is prima facie evidence
of a determination of that amount and of its delinquency.
(e) In this section, "emergency services district" means a
district created under Chapter 775 or 776, Health and Safety Code.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2009.