Texas 2009 - 81st Regular

Texas Senate Bill SB1934 Compare Versions

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1	1	81R8054 CBH-D
2	2	By: Watson S.B. No. 1934
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the authority of certain governmental entities to
8	8	receive 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 or transit or transportation authority in accordance
34	34	with Section 321.3022 or 322.2022; 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 C, Chapter 322, Tax Code, is amended
40	40	by adding Section 322.2022 to read as follows:
41	41	Sec. 322.2022. TAX INFORMATION. (a) Except as otherwise
42	42	provided by this section, the comptroller on request shall provide
43	43	to a taxing entity that is a rapid transit authority created under
44	44	Chapter 451, Transportation Code, or a regional transportation
45	45	authority created under Chapter 452, Transportation Code, that has
46	46	adopted a tax under the law authorizing the creation of the entity:
47	47	(1) information relating to the amount of tax paid to
48	48	the entity under this chapter during the preceding or current
49	49	calendar year by each person doing business in the area included in
50	50	the entity who annually remits to the comptroller state and local
51	51	sales tax payments of more than $25,000; and
52	52	(2) any other information as provided by this section.
53	53	(b) The comptroller on request shall provide to a taxing
54	54	entity to which this section applies information relating to the
55	55	amount of tax paid to the entity under this chapter during the
56	56	preceding or current calendar year by each person doing business in
57	57	an area included in the entity, as defined by the entity, that is
58	58	part of:
59	59	(1) an interlocal agreement;
60	60	(2) a revenue sharing agreement;
61	61	(3) any other agreement similar to those listed in
62	62	Subdivisions (1) and (2); or
63	63	(4) any area defined by the entity 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 taxing entity unless the
72	72	comptroller receives permission from each of the persons allowing
73	73	the comptroller to provide the information to the entity as
74	74	requested.
75	75	(e) A separate request for information under this section
76	76	must be made in writing by the taxing entity each year.
77	77	(f) Information received by a taxing entity under this
78	78	section is confidential, is not open to public inspection, and may
79	79	be used only for the purpose of economic forecasting, for internal
80	80	auditing of a tax paid to the entity under this chapter, or for the
81	81	purpose described by Subsection (g).
82	82	(g) Information received by a taxing entity under
83	83	Subsection (b) may be used by the entity to assist in determining
84	84	revenue sharing under a revenue sharing agreement or other similar
85	85	agreement.
86	86	(h) The comptroller may set and collect from a taxing entity
87	87	reasonable fees to cover the expense of compiling and providing
88	88	information under this section.
89	89	(i) Notwithstanding Chapter 551, Government Code, the
90	90	governing body of a taxing entity is not required to confer with one
91	91	or more employees or a third party in an open meeting to receive
92	92	information or question the employees or third party regarding the
93	93	information received by the entity under this section.
94	94	SECTION 3. This Act takes effect September 1, 2009.