Relating to the administration, collection, and enforcement of sales and use taxes.
Impact
The bill aims to streamline the relationship between local governments and the state's tax authority. By mandating more detailed reporting and communication from the comptroller to municipalities regarding taxpayers, it seeks to strengthen local tax collection efforts. The provisions may lead to improved municipal revenues as better compliance is enforced. However, this also places an additional administrative burden on local entities to keep up with these requirements.
Summary
House Bill 1923 pertains to the administration, collection, and enforcement of sales and use taxes within Texas. Primarily, it amends existing provisions of the Tax Code, specifically Section 151 relating to the inspection of business premises for tax compliance. The bill enhances the authority of the comptroller to inspect any business where taxable events occur, thereby allowing for a more rigorous assessment of tax collection and compliance. Furthermore, the bill mandates that municipalities, upon disagreement with the comptroller's determinations on taxpayer obligations, can petition for a redetermination.
Contention
Notable points of contention around HB 1923 include the potential implications for businesses facing increased scrutiny from tax authorities. Critics may argue that the enhanced powers could lead to overreach by the comptroller, potentially intimidating smaller businesses or leading to wrongful assessments. Advocates for local funding might also express concern regarding how changes in tax collection mechanisms could affect smaller municipalities reliant on those revenues, especially during economic downturns.
Relating to the collection, remittance, and administration of certain taxes on motor vehicles rented through a marketplace rental provider; imposing a penalty.
Relating to the collection, remittance, and administration of certain taxes on motor vehicles rented through a marketplace rental provider; imposing a penalty.
Relating to the collection, remittance, and administration of the tax on gross rental receipts on motor vehicles rented through a marketplace rental provider; imposing a penalty.
Relating to state and municipal motor fuel taxes; providing civil penalties; creating criminal offenses; requiring occupational licenses; authorizing the imposition of taxes; providing for increases and decreases in the rates of taxes.
Relating to the imposition of the franchise tax and local sales and use taxes, including the authority of a county or other local governmental entity to receive local sales tax information.