81R2581 CBH-D
By: Seliger S.B. No. 636
A BILL TO BE ENTITLED
AN ACT
relating to the authority of a county to receive local sales tax
information.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.027(c), Tax Code, is amended to read
as follows:
(c) This section does not prohibit:
(1) the examination of information, if authorized by
the comptroller, by another state officer or law enforcement
officer, by a tax official of another state, by a tax official of
the United Mexican States, or by an official of the United States if
a reciprocal agreement exists;
(2) the delivery to a taxpayer, or a taxpayer's
authorized representative, of a copy of a report or other paper
filed by the taxpayer under this chapter;
(3) the publication of statistics classified to
prevent the identification of a particular report or items in a
particular report;
(4) the use of records, reports, or information
secured, derived, or obtained by the attorney general or the
comptroller in an action under this chapter against the same
taxpayer who furnished the information;
(5) the delivery to a successor, receiver, executor,
administrator, assignee, or guarantor of a taxpayer of information
about items included in the measure and amounts of any unpaid tax or
amounts of tax, penalties, and interest required to be collected;
(6) the delivery of information to an eligible
municipality or county in accordance with Section 321.3022 or
323.3022; or
(7) the release of information in or derived from a
record, report, or other instrument required to be furnished under
this chapter by a governmental body, as that term is defined in
Section 552.003, Government Code.
SECTION 2. Subchapter D, Chapter 323, Tax Code, is amended
by adding Section 323.3022 to read as follows:
Sec. 323.3022. TAX INFORMATION. (a) Except as otherwise
provided by this section, the comptroller on request shall provide
to a county that has adopted a tax under this chapter:
(1) information relating to the amount of tax paid to
the county under this chapter during the preceding or current
calendar year by each person doing business in the county who
annually remits to the comptroller state and local sales tax
payments of more than $25,000; and
(2) any other information as provided by this section.
(b) The comptroller on request shall provide to a county
that has adopted a tax under this chapter information relating to
the amount of tax paid to the county under this chapter during the
preceding or current calendar year by each person doing business in
an area, as defined by the county, that is part of:
(1) an interlocal agreement;
(2) a tax abatement agreement;
(3) a reinvestment zone;
(4) a tax increment financing district;
(5) a revenue sharing agreement;
(6) an enterprise zone;
(7) any other agreement, zone, or district similar to
those listed in Subdivisions (1)-(6); or
(8) any area defined by the county for the purpose of
economic forecasting.
(c) The comptroller shall provide the information under
Subsection (b) as an aggregate total for all persons doing business
in the defined area without disclosing individual tax payments.
(d) If the request for information under Subsection (b)
involves not more than three persons doing business in the defined
area who remit taxes under this chapter, the comptroller shall
refuse to provide the information to the county unless the
comptroller receives permission from each of the persons allowing
the comptroller to provide the information to the county as
requested.
(e) A separate request for information under this section
must be made in writing by the county judge each year.
(f) Information received by a county under this section is
confidential, is not open to public inspection, and may be used only
for the purpose of economic forecasting, for internal auditing of a
tax paid to the county under this chapter, or for the purpose
described by Subsection (g).
(g) Information received by a county under Subsection (b)
may be used by the county to assist in determining revenue sharing
under a revenue sharing agreement or other similar agreement.
(h) The comptroller may set and collect from a county
reasonable fees to cover the expense of compiling and providing
information under this section.
(i) Notwithstanding Chapter 551, Government Code, the
commissioners court of a county is not required to confer with one
or more employees or a third party in an open meeting to receive
information or question the employees or third party regarding the
information received by the county under this section.
SECTION 3. This Act takes effect September 1, 2009.