By: Deuell S.B. No. 758
(Hilderbran)
A BILL TO BE ENTITLED
AN ACT
relating to sales and use tax information provided to certain local
governmental entities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subsection (a-1), Section 321.3022, Tax Code, is
amended to read as follows:
(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 $5,000 [$25,000]; and
(2) any other information as provided by this section.
SECTION 2. Subsection (a), Section 322.2022, Tax Code, is
amended to read as follows:
(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 $5,000 [$25,000]; and
(2) any other information as provided by this section.
SECTION 3. Subsection (b), Section 323.3022, Tax Code, is
amended to read as follows:
(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 $5,000 [$25,000]; and
(2) any other information as provided by this section.
SECTION 4. The change in law made by this Act applies only
to a request for information made on or after the effective date of
this Act. The change in law made by this Act does not affect a
request for information made before the effective date of this Act,
regardless of whether the comptroller of public accounts provides
the requested information before, on, or after that date.
SECTION 5. This Act takes effect September 1, 2011.