Texas 2009 - 81st Regular

Texas Senate Bill SB1753 Compare Versions

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

Old	New	Differences
1	1	81R11760 CBH-F
2	2	By: Jackson, Mike S.B. No. 1753
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the procedure for reallocating local sales and use
8	8	taxes.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Subchapter F, Chapter 321, Tax Code, is amended
11	11	by adding Section 321.510 to read as follows:
12	12	Sec. 321.510. REALLOCATION OF MUNICIPAL TAX REVENUE. (a)
13	13	If the comptroller determines that tax revenue collected by the
14	14	comptroller has been sent incorrectly to a municipality under
15	15	Section 321.502, the comptroller may reallocate the tax revenue to
16	16	the appropriate municipality only if the reallocation is made in
17	17	accordance with this section.
18	18	(b) If the comptroller determines that tax revenue
19	19	collected by the comptroller has been sent incorrectly to a
20	20	municipality under Section 321.502, the comptroller shall send to
21	21	that municipality written notice that the comptroller intends to
22	22	reallocate the revenue to another municipality. A municipality
23	23	that receives a notice under this subsection may protest the
24	24	comptroller's determination by submitting to the comptroller a
25	25	written request for a hearing on the issue of whether the original
26	26	allocation of the revenue was incorrect. The municipality must
27	27	submit the request not later than the 30th day after the date the
28	28	municipality receives the notice under this subsection.
29	29	(c) Not later than the 15th day after the date the
30	30	comptroller receives a request for a hearing under Subsection (b),
31	31	the comptroller shall send to the requesting municipality a copy of
32	32	all records, documents, and other information on which the
33	33	comptroller relied in making its determination, regardless of
34	34	whether the information is confidential under state law, including
35	35	Sections 111.006 and 151.027. The provision of confidential
36	36	information to a municipality under this subsection does not
37	37	affect the confidential nature of the information. A municipality
38	38	shall use the information only in a manner that maintains the
39	39	confidential nature of the information and may not disclose or
40	40	release the information to the public.
41	41	(d) Not earlier than the 30th day or later than the 90th day
42	42	after the date the comptroller receives a request for a hearing
43	43	under Subsection (b), the comptroller shall hold a hearing on
44	44	whether the original allocation of the revenue was incorrect.
45	45	After the conclusion of the hearing, the comptroller shall issue to
46	46	the municipality a written final decision regarding the protest.
47	47	For purposes of Section 2001.171, Government Code, the
48	48	comptroller's decision is final and appealable on the date the
49	49	decision is issued under this subsection.
50	50	(e) If the municipality is not satisfied with the
51	51	comptroller's written final decision, the municipality may appeal
52	52	the decision by filing a petition in a district court in Travis
53	53	County or in the county in which the municipality appealing the
54	54	decision is located not later than the 30th day after the date the
55	55	municipality receives the decision. Judicial review of the
56	56	decision is under the substantial evidence rule. The court shall
57	57	hear the appeal without a jury.
58	58	SECTION 2. Section 322.108(a), Tax Code, is amended to read
59	59	as follows:
60	60	(a) Except as provided by Subsection (b), the following
61	61	apply to the taxes imposed by this chapter in the same manner as
62	62	applicable to a municipality under Chapter 321:
63	63	(1) Section 321.002(a)(3);
64	64	(2) Section 321.003;
65	65	(3) Section 321.203;
66	66	(4) Section 321.205(d);
67	67	(5) Section 321.208;
68	68	(6) Section 321.209;
69	69	(7) Section 321.303;
70	70	(8) Section 321.304; [and]
71	71	(9) Section 321.305; and
72	72	(10) Section 321.510.
73	73	SECTION 3. Subchapter F, Chapter 323, Tax Code, is amended
74	74	by adding Section 323.510 to read as follows:
75	75	Sec. 323.510. REALLOCATION OF COUNTY TAX REVENUE. (a) If
76	76	the comptroller determines that tax revenue collected by the
77	77	comptroller has been sent incorrectly to a county under Section
78	78	323.502, the comptroller may reallocate the tax revenue to the
79	79	appropriate county only if the reallocation is made in accordance
80	80	with this section.
81	81	(b) If the comptroller determines that tax revenue
82	82	collected by the comptroller has been sent incorrectly to a county
83	83	under Section 323.502, the comptroller shall send to that county
84	84	written notice that the comptroller intends to reallocate the
85	85	revenue to another county. A county that receives a notice under
86	86	this subsection may protest the comptroller's determination by
87	87	submitting to the comptroller a written request for a hearing on the
88	88	issue of whether the original allocation of the revenue was
89	89	incorrect. The county must submit the request not later than the
90	90	30th day after the date the county receives the notice under this
91	91	subsection.
92	92	(c) Not later than the 15th day after the date the
93	93	comptroller receives a request for a hearing under Subsection (b),
94	94	the comptroller shall send to the requesting county a copy of all
95	95	records, documents, and other information on which the comptroller
96	96	relied in making its determination, regardless of whether the
97	97	information is confidential under state law, including Sections
98	98	111.006 and 151.027. The provision of confidential information to
99	99	a county under this subsection does not affect the confidential
100	100	nature of the information. A county shall use the information only
101	101	in a manner that maintains the confidential nature of the
102	102	information and may not disclose or release the information to the
103	103	public.
104	104	(d) Not earlier than the 30th day or later than the 90th day
105	105	after the date the comptroller receives a request for a hearing
106	106	under Subsection (b), the comptroller shall hold a hearing on
107	107	whether the original allocation of the revenue was incorrect.
108	108	After the conclusion of the hearing, the comptroller shall issue to
109	109	the county a written final decision regarding the protest. For
110	110	purposes of Section 2001.171, Government Code, the comptroller's
111	111	decision is final and appealable on the date the decision is issued
112	112	under this subsection.
113	113	(e) If the county is not satisfied with the comptroller's
114	114	written final decision, the county may appeal the decision by
115	115	filing a petition in a district court in Travis County or in the
116	116	county appealing the decision not later than the 30th day after the
117	117	date the county receives the decision. Judicial review of the
118	118	decision is under the substantial evidence rule. The court shall
119	119	hear the appeal without a jury.
120	120	SECTION 4. This Act takes effect July 1, 2009, if it
121	121	receives a vote of two-thirds of all the members elected to each
122	122	house, as provided by Section 39, Article III, Texas Constitution.
123	123	If this Act does not receive the vote necessary for effect on that
124	124	date, this Act takes effect September 1, 2009.