Texas 2009 - 81st Regular

Texas Senate Bill SB851 Compare Versions

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

Old	New	Differences
1	1	81R8042 CBH-F
2	2	By: Patrick, Dan S.B. No. 851
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the reallocation of local sales and use taxes.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Subchapter F, Chapter 321, Tax Code, is amended
10	10	by adding Section 321.5025 to read as follows:
11	11	Sec. 321.5025. REALLOCATION OF MUNICIPAL TAX REVENUE. (a)
12	12	If the comptroller determines that tax revenue collected by the
13	13	comptroller has been sent incorrectly to a municipality under
14	14	Section 321.502, the comptroller may reallocate the tax revenue to
15	15	the appropriate municipality only if:
16	16	(1) the reallocation is made in accordance with this
17	17	section; and
18	18	(2) the municipality that originally received the
19	19	revenue receives notification of the reallocation under Subsection
20	20	(b) not later than the first anniversary of the date the
21	21	municipality originally received the revenue.
22	22	(b) If the comptroller determines that tax revenue
23	23	collected by the comptroller has been sent incorrectly to a
24	24	municipality under Section 321.502, the comptroller shall send to
25	25	that municipality written notice that the comptroller intends to
26	26	reallocate the revenue to another municipality. A municipality
27	27	that receives a notice under this subsection may protest the
28	28	comptroller's determination by submitting to the comptroller a
29	29	written request for a hearing on the issue of whether the original
30	30	allocation of the revenue was incorrect. The municipality must
31	31	submit the request not later than the 30th day after the date the
32	32	municipality receives the notice under this subsection.
33	33	(c) Not later than the 15th day after the date the
34	34	comptroller receives a request for a hearing under Subsection (b),
35	35	the comptroller shall send to the requesting municipality a copy of
36	36	all records, documents, and other information on which the
37	37	comptroller relied in making its determination, regardless of
38	38	whether the information is confidential under state law, including
39	39	Sections 111.006 and 151.027. The provision of confidential
40	40	information to a municipality under this subsection does not affect
41	41	the confidential nature of the information. A municipality shall
42	42	use the information only in a manner that maintains the
43	43	confidential nature of the information and may not disclose or
44	44	release the information to the public.
45	45	(d) Not earlier than the 30th day or later than the 90th day
46	46	after the date the comptroller receives a request for a hearing
47	47	under Subsection (b), the comptroller shall hold a hearing on
48	48	whether the original allocation of the revenue was incorrect.
49	49	After the conclusion of the hearing, the comptroller shall issue to
50	50	the municipality a written final decision regarding the protest.
51	51	For purposes of Section 2001.171, Government Code, the
52	52	comptroller's decision is final and appealable on the date the
53	53	decision is issued under this subsection.
54	54	(e) If the municipality is not satisfied with the
55	55	comptroller's written final decision, the municipality may appeal
56	56	the decision by filing a petition in a Travis County district court
57	57	not later than the 30th day after the date the municipality receives
58	58	the decision. Judicial review of the decision is under the
59	59	substantial evidence rule. The court shall hear the appeal without
60	60	a jury.
61	61	SECTION 2. Section 322.108(a), Tax Code, is amended to read
62	62	as follows:
63	63	(a) Except as provided by Subsection (b), the following
64	64	apply to the taxes imposed by this chapter in the same manner as
65	65	applicable to a municipality under Chapter 321:
66	66	(1) Section 321.002(a)(3);
67	67	(2) Section 321.003;
68	68	(3) Section 321.203;
69	69	(4) Section 321.205(d);
70	70	(5) Section 321.208;
71	71	(6) Section 321.209;
72	72	(7) Section 321.303;
73	73	(8) Section 321.304; [and]
74	74	(9) Section 321.305; and
75	75	(10) Section 321.5025.
76	76	SECTION 3. Subchapter F, Chapter 323, Tax Code, is amended
77	77	by adding Section 323.5025 to read as follows:
78	78	Sec. 323.5025. REALLOCATION OF COUNTY TAX REVENUE. (a) If
79	79	the comptroller determines that tax revenue collected by the
80	80	comptroller has been sent incorrectly to a county under Section
81	81	323.502, the comptroller may reallocate the tax revenue to the
82	82	appropriate county only if:
83	83	(1) the reallocation is made in accordance with this
84	84	section; and
85	85	(2) the county that originally received the revenue
86	86	receives notification of the reallocation under Subsection (b) not
87	87	later than the first anniversary of the date the county originally
88	88	received the revenue.
89	89	(b) If the comptroller determines that tax revenue
90	90	collected by the comptroller has been sent incorrectly to a county
91	91	under Section 323.502, the comptroller shall send to that county
92	92	written notice that the comptroller intends to reallocate the
93	93	revenue to another county. A county that receives a notice under
94	94	this subsection may protest the comptroller's determination by
95	95	submitting to the comptroller a written request for a hearing on the
96	96	issue of whether the original allocation of the revenue was
97	97	incorrect. The county must submit the request not later than the
98	98	30th day after the date the county receives the notice under this
99	99	subsection.
100	100	(c) Not later than the 15th day after the date the
101	101	comptroller receives a request for a hearing under Subsection (b),
102	102	the comptroller shall send to the requesting county a copy of all
103	103	records, documents, and other information on which the comptroller
104	104	relied in making its determination, regardless of whether the
105	105	information is confidential under state law, including Sections
106	106	111.006 and 151.027. The provision of confidential information to
107	107	a county under this subsection does not affect the confidential
108	108	nature of the information. A county shall use the information only
109	109	in a manner that maintains the confidential nature of the
110	110	information and may not disclose or release the information to the
111	111	public.
112	112	(d) Not earlier than the 30th day or later than the 90th day
113	113	after the date the comptroller receives a request for a hearing
114	114	under Subsection (b), the comptroller shall hold a hearing on
115	115	whether the original allocation of the revenue was incorrect.
116	116	After the conclusion of the hearing, the comptroller shall issue to
117	117	the county a written final decision regarding the protest. For
118	118	purposes of Section 2001.171, Government Code, the comptroller's
119	119	decision is final and appealable on the date the decision is issued
120	120	under this subsection.
121	121	(e) If the county is not satisfied with the comptroller's
122	122	written final decision, the county may appeal the decision by
123	123	filing a petition in a Travis County district court not later than
124	124	the 30th day after the date the county receives the decision.
125	125	Judicial review of the decision is under the substantial evidence
126	126	rule. The court shall hear the appeal without a jury.
127	127	SECTION 4. Section 380.001, Local Government Code, is
128	128	amended by adding Subsection (b-1) to read as follows:
129	129	(b-1) Notwithstanding Section 380.002, a municipality may
130	130	not use sales and use tax revenue that was reallocated to the
131	131	municipality under Section 321.5025, Tax Code, to make loans or
132	132	grants for the administration of a program under this chapter.
133	133	SECTION 5. This Act takes effect July 1, 2009, if it
134	134	receives a vote of two-thirds of all the members elected to each
135	135	house, as provided by Section 39, Article III, Texas Constitution.
136	136	If this Act does not receive the vote necessary for effect on that
137	137	date, this Act takes effect September 1, 2009.