| 1 | 1 | | 81R1062 EAH-D |
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| 2 | 2 | | By: Shapleigh S.B. No. 251 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the posting of certain business tax incentives on |
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| 8 | 8 | | Internet websites maintained by certain political subdivisions. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Chapter 140, Local Government Code, is amended |
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| 11 | 11 | | by adding Section 140.008 to read as follows: |
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| 12 | 12 | | Sec. 140.008. INTERNET POSTING OF CERTAIN TAX INCENTIVES |
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| 13 | 13 | | REQUIRED. (a) This section applies only to a county or |
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| 14 | 14 | | municipality with a population of 250,000 or more. |
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| 15 | 15 | | (b) A county or municipality that maintains an Internet |
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| 16 | 16 | | website shall post the following information on the website: |
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| 17 | 17 | | (1) any current local sales and use tax incentive |
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| 18 | 18 | | offered by the county or municipality to a business, including |
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| 19 | 19 | | exemptions from and rebates of those taxes; and |
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| 20 | 20 | | (2) any proposed local sales and use tax incentive to |
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| 21 | 21 | | be offered by the county or municipality to a business, including |
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| 22 | 22 | | exemptions from and rebates of those taxes. |
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| 23 | 23 | | (c) When a tax incentive described by Subsection (b)(2) is |
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| 24 | 24 | | on the agenda or otherwise up for consideration at a meeting of the |
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| 25 | 25 | | governing body of the county or municipality, the county or |
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| 26 | 26 | | municipality shall post the agenda on any Internet website the |
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| 27 | 27 | | county or municipality maintains. |
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| 28 | 28 | | (d) The county or municipality shall: |
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| 29 | 29 | | (1) post the information described by Subsection (b) |
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| 30 | 30 | | as soon as practicable; and |
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| 31 | 31 | | (2) periodically update that information to maintain |
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| 32 | 32 | | accuracy. |
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| 33 | 33 | | SECTION 2. (a) The change in law made by Section 140.008, |
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| 34 | 34 | | Local Government Code, as added by this Act, applies only to a local |
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| 35 | 35 | | sales and use tax incentive offered or proposed to be offered on or |
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| 36 | 36 | | after September 1, 2009. |
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| 37 | 37 | | (b) A county or municipality shall begin posting the |
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| 38 | 38 | | information required by Section 140.008, Local Government Code, not |
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| 39 | 39 | | later than January 1, 2010. |
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| 40 | 40 | | SECTION 3. This Act takes effect September 1, 2009. |
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