| 1 | 1 | | By: Deuell S.B. No. 758 |
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| 2 | 2 | | (Hilderbran) |
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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 sales and use tax information provided to certain local |
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| 8 | 8 | | governmental entities. |
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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. Subsection (a-1), Section 321.3022, Tax Code, is |
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| 11 | 11 | | amended to read as follows: |
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| 12 | 12 | | (a-1) Except as otherwise provided by this section, the |
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| 13 | 13 | | comptroller on request shall provide to a municipality or other |
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| 14 | 14 | | local governmental entity that has adopted a tax under this |
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| 15 | 15 | | chapter: |
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| 16 | 16 | | (1) information relating to the amount of tax paid to |
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| 17 | 17 | | the municipality or other local governmental entity under this |
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| 18 | 18 | | chapter during the preceding or current calendar year by each |
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| 19 | 19 | | person doing business in the municipality or other local |
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| 20 | 20 | | governmental entity who annually remits to the comptroller state |
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| 21 | 21 | | and local sales tax payments of more than $5,000 [$25,000]; and |
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| 22 | 22 | | (2) any other information as provided by this section. |
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| 23 | 23 | | SECTION 2. Subsection (a), Section 322.2022, Tax Code, is |
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| 24 | 24 | | amended to read as follows: |
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| 25 | 25 | | (a) Except as otherwise provided by this section, the |
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| 26 | 26 | | comptroller on request shall provide to a taxing entity: |
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| 27 | 27 | | (1) information relating to the amount of tax paid to |
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| 28 | 28 | | the entity under this chapter during the preceding or current |
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| 29 | 29 | | calendar year by each person doing business in the area included in |
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| 30 | 30 | | the entity who annually remits to the comptroller state and local |
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| 31 | 31 | | sales tax payments of more than $5,000 [$25,000]; and |
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| 32 | 32 | | (2) any other information as provided by this section. |
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| 33 | 33 | | SECTION 3. Subsection (b), Section 323.3022, Tax Code, is |
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| 34 | 34 | | amended to read as follows: |
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| 35 | 35 | | (b) Except as otherwise provided by this section, the |
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| 36 | 36 | | comptroller on request shall provide to a county or other local |
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| 37 | 37 | | governmental entity that has adopted a tax under this chapter: |
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| 38 | 38 | | (1) information relating to the amount of tax paid to |
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| 39 | 39 | | the county or other local governmental entity under this chapter |
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| 40 | 40 | | during the preceding or current calendar year by each person doing |
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| 41 | 41 | | business in the county or other local governmental entity who |
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| 42 | 42 | | annually remits to the comptroller state and local sales tax |
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| 43 | 43 | | payments of more than $5,000 [$25,000]; and |
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| 44 | 44 | | (2) any other information as provided by this section. |
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| 45 | 45 | | SECTION 4. The change in law made by this Act applies only |
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| 46 | 46 | | to a request for information made on or after the effective date of |
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| 47 | 47 | | this Act. The change in law made by this Act does not affect a |
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| 48 | 48 | | request for information made before the effective date of this Act, |
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| 49 | 49 | | regardless of whether the comptroller of public accounts provides |
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| 50 | 50 | | the requested information before, on, or after that date. |
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| 51 | 51 | | SECTION 5. This Act takes effect September 1, 2011. |
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