By: Seliger S.B. No. 636
A BILL TO BE ENTITLED
AN ACT
relating to the authority of a county or other local governmental
entity to receive local sales tax information.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subsection (c), Section 151.027, 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 a municipality,
county, or other local governmental entity [an eligible
municipality] in accordance with Section 321.3022, 322.2022, 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. Section 321.3022, Tax Code, is amended by
amending Subsections (a), (a-1), (b), (d), (e), (f), (g), (h), and
(i) and adding Subsection (a-2) to read as follows:
(a) In this section, "other local governmental entity" has
the meaning assigned by Section 321.107.
(a-1) Except as otherwise provided by this section, the
comptroller on request shall provide to a municipality or other
local governmental entity that has adopted a tax under this
chapter:
(1) information relating to the amount of tax paid to
the municipality or other local governmental entity under this
chapter during the preceding or current calendar year by each
person doing business in the municipality or other local
governmental entity 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.
(a-2) [(a-1)] The comptroller on request shall provide to a
municipality or other local governmental entity that has adopted a
tax under this chapter and that does not impose an ad valorem tax
information relating to the amount of tax paid to the municipality
or other local governmental entity under this chapter during the
preceding or current calendar year by each person doing business in
the municipality or other local governmental entity who annually
remits to the comptroller state and local sales tax payments of more
than $500.
(b) The comptroller on request shall provide to a
municipality or other local governmental entity that has adopted a
tax under this chapter information relating to the amount of tax
paid to the municipality or other local governmental entity under
this chapter during the preceding or current calendar year by each
person doing business in an area, as defined by the municipality or
other local governmental entity, 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) a neighborhood empowerment zone;
(8) any other agreement, zone, or district similar to
those listed in Subdivisions (1)-(7); or
(9) any area defined by the municipality or other
local governmental entity for the purpose of economic forecasting.
(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 municipality or other
local governmental entity unless the comptroller receives
permission from each of the persons allowing the comptroller to
provide the information to the municipality or other local
governmental entity as requested.
(e) A separate request for information under this section
must be made in writing by the municipality's mayor or chief
administrative officer or by the governing body of the other local
governmental entity each year.
(f) Information received by a municipality or other local
governmental entity 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
municipality or other local governmental entity under this chapter,
or for the purpose described in Subsection (g).
(g) Information received by a municipality or other local
governmental entity under Subsection (b) may be used by the
municipality or other local governmental entity to assist in
determining revenue sharing under a revenue sharing agreement or
other similar agreement.
(h) The comptroller may set and collect from a municipality
or other local governmental entity reasonable fees to cover the
expense of compiling and providing information under this section.
(i) Notwithstanding Chapter 551, Government Code, the
governing body of a municipality or other local governmental
entity
third party in an open meeting to receive information or question
the employees or third party regarding the information received by
the municipality or other local governmental entity under this
section.
SECTION 3. Subchapter C, Chapter 322, Tax Code, is amended
by adding Section 322.2022 to read as follows:
Sec. 322.2022. TAX INFORMATION. (a) Except as otherwise
provided by this section, the comptroller on request shall provide
to a taxing entity:
(1) information relating to the amount of tax paid to
the entity under this chapter during the preceding or current
calendar year by each person doing business in the area included in
the entity 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 taxing
entity information relating to the amount of tax paid to the entity
under this chapter during the preceding or current calendar year by
each person doing business in an area included in the entity, as
defined by the entity, that is part of:
(1) an interlocal agreement;
(2) a revenue sharing agreement;
(3) any other agreement similar to those listed in
Subdivisions (1) and (2); or
(4) any area defined by the entity 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 taxing entity unless the
comptroller receives permission from each of the persons allowing
the comptroller to provide the information to the entity as
requested.
(e) A separate request for information under this section
must be made in writing by the governing body of the taxing entity
each year.
(f) Information received by a taxing entity 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 entity under this chapter, or for the
purpose described by Subsection (g).
(g) Information received by a taxing entity under
Subsection (b) may be used by the entity to assist in determining
revenue sharing under a revenue sharing agreement or other similar
agreement.
(h) The comptroller may set and collect from a taxing entity
reasonable fees to cover the expense of compiling and providing
information under this section.
(i) Notwithstanding Chapter 551, Government Code, the
governing body of a taxing entity 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 entity under this section.
SECTION 4. Subchapter D, Chapter 323, Tax Code, is amended
by adding Section 323.3022 to read as follows:
Sec. 323.3022. TAX INFORMATION. (a) In this section,
"other local governmental entity" includes any governmental entity
created by the legislature that has a limited purpose or function,
that has a defined or restricted geographic territory, and that is
authorized by law to impose a local sales and use tax the
imposition, computation, administration, enforcement, and
collection of which is governed by this chapter.
(b) Except as otherwise provided by this section, the
comptroller on request shall provide to a county or other local
governmental entity that has adopted a tax under this chapter:
(1) information relating to the amount of tax paid to
the county or other local governmental entity under this chapter
during the preceding or current calendar year by each person doing
business in the county or other local governmental entity 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.
(c) The comptroller on request shall provide to a county or
other local governmental entity that has adopted a tax under this
chapter information relating to the amount of tax paid to the county
or other local governmental entity under this chapter during the
preceding or current calendar year by each person doing business in
an area, as defined by the county or other local governmental
entity, 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 or other local
governmental entity for the purpose of economic forecasting.
(d) The comptroller shall provide the information under
Subsection (c) as an aggregate total for all persons doing business
in the defined area without disclosing individual tax payments.
(e) If the request for information under Subsection (c)
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 or other local
governmental entity unless the comptroller receives permission
from each of the persons allowing the comptroller to provide the
information to the county or other local governmental entity as
requested.
(f) A separate request for information under this section
must be made in writing each year by the county judge or the
governing body of the other local governmental entity.
(g) Information received by a county or other local
governmental entity 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 or other local governmental entity under this chapter, or
for the purpose described by Subsection (h).
(h) Information received by a county or other local
governmental entity under Subsection (c) may be used by the county
or other local governmental entity to assist in determining revenue
sharing under a revenue sharing agreement or other similar
agreement.
(i) The comptroller may set and collect from a county or
other local governmental entity reasonable fees to cover the
expense of compiling and providing information under this section.
(j) Notwithstanding Chapter 551, Government Code, the
commissioners court of a county or the governing body of the other
local governmental entity 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 or other local governmental entity under
this section.
SECTION 5. This Act takes effect September 1, 2009.