Texas Senate Bill SB1300

Texas 2009 - 81st Regular

Caption

Relating to the duty of the comptroller to provide sales and use tax information to an emergency services district.

Impact

The legislation could significantly impact how emergency services districts manage their financial operations by ensuring they have access to crucial sales and use tax information from the state. This could improve efficiency in collecting local taxes, particularly when it comes to following up on delinquent taxpayers. Such access to information allows for better budgeting and fiscal planning, which may enhance service delivery for emergency services.

Summary

Senate Bill 1300 amends the Texas Tax Code to revise the reporting duties of the Comptroller of Public Accounts regarding sales and use tax information specifically for emergency services districts. The bill mandates that the comptroller provide quarterly reports to counties and emergency services districts that adopt taxes authorized under the chapter, including detailed identifiers of taxpayers within those jurisdictions. This requirement aims to enhance transparency regarding tax payments within emergency services, creating a clearer picture for local governments about tax compliance and obligations within their jurisdictions.

Contention

Despite its potential benefits, there may be concerns regarding privacy and the administrative burden placed on the comptroller's office. The requirement to provide detailed taxpayer information could lead to administrative challenges, and there might be resistance from various stakeholders concerned about the implications of increased state oversight of local taxation. Local governments might also fear dependency on state-generated data, which could limit their autonomy in fiscal matters.