Texas 2013 - 83rd Regular

Texas House Bill HB1923 Compare Versions

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1	1	83R24401 TJB-D
2	2	By: Thompson of Harris, et al. H.B. No. 1923
3	3	Substitute the following for H.B. No. 1923:
4	4	By: Hilderbran C.S.H.B. No. 1923
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the administration, collection, and enforcement of
10	10	sales and use taxes.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 151.023(b), Tax Code, is amended to read
13	13	as follows:
14	14	(b) For the purpose of determining the amount of tax
15	15	collected and payable to the state and a municipality, county, or
16	16	other local governmental entity, the amount of tax accruing and
17	17	due, and whether a tax liability has been incurred under this
18	18	chapter and Chapter 321, 322, or 323, the comptroller or a person
19	19	authorized by the comptroller may:
20	20	(1) inspect at any time during business hours any
21	21	business premises where a taxable event has occurred and examine,
22	22	copy, and photograph the books, returns, records, papers, and
23	23	equipment relating to the conduct in question; and
24	24	(2) require by delivery of written notice to the
25	25	taxpayer or to an employee, representative, or agent of the
26	26	taxpayer that, not later than the 10th working day after the date
27	27	the notice is delivered, the taxpayer produce to an agent or
28	28	designated representative of the comptroller for inspection the
29	29	books, records, papers, and returns relating to the taxable
30	30	activity stated in the notice.
31	31	SECTION 2. Section 151.027(c), Tax Code, is amended to read
32	32	as follows:
33	33	(c) This section does not prohibit:
34	34	(1) the examination of information, if authorized by
35	35	the comptroller, by another state officer or law enforcement
36	36	officer, by a tax official of another state, by a tax official of
37	37	the United Mexican States, or by an official of the United States if
38	38	a reciprocal agreement exists;
39	39	(2) the delivery to a taxpayer, or a taxpayer's
40	40	authorized representative, of a copy of a report or other paper
41	41	filed by the taxpayer under this chapter;
42	42	(3) the publication of statistics classified to
43	43	prevent the identification of a particular report or items in a
44	44	particular report;
45	45	(4) the use of records, reports, or information
46	46	secured, derived, or obtained by the attorney general or the
47	47	comptroller in an action under this chapter against the same
48	48	taxpayer who furnished the information;
49	49	(5) the delivery to a successor, receiver, executor,
50	50	administrator, assignee, or guarantor of a taxpayer of information
51	51	about items included in the measure and amounts of any unpaid tax or
52	52	amounts of tax, penalties, and interest required to be collected;
53	53	(6) the delivery of information, including complete
54	54	audit and tax compliance information, to a municipality, county, or
55	55	other local governmental entity in accordance with Section 321.302,
56	56	321.3022, 322.2022, or 323.3022; or
57	57	(7) the release of information in or derived from a
58	58	record, report, or other instrument required to be furnished under
59	59	this chapter by a governmental body, as that term is defined in
60	60	Section 552.003, Government Code.
61	61	SECTION 3. Section 321.302, Tax Code, is amended by
62	62	amending Subsections (b) and (c) and adding Subsections (e) and (f)
63	63	to read as follows:
64	64	(b) If a municipality requests an additional report, the
65	65	comptroller shall make an additional quarterly report to the
66	66	municipality including the name, address, and account number, if
67	67	any, of, and the amount of tax received and the amount due to the
68	68	municipality from, each person doing business in the municipality
69	69	who has failed to pay the tax under this chapter to the municipality
70	70	or under Chapter 151. The additional report must also include
71	71	statements:
72	72	(1) showing whether or not there has been a partial tax
73	73	payment, and, if so, the proportional allocation to the
74	74	municipality of the partial payment, by the delinquent taxpayer;
75	75	(2) showing whether or not the taxpayer is delinquent
76	76	in the payment of sales and use taxes to the state; [and]
77	77	(3) describing the steps taken by the comptroller to
78	78	collect the delinquent taxes; and
79	79	(4) showing the tax periods covered by the
80	80	delinquencies and the amount of delinquency in each period.
81	81	(c) If a municipality determines that a person doing
82	82	business in the municipality has wholly or partly collected or
83	83	reported taxes incorrectly under this chapter [is not included in a
84	84	comptroller's report], the municipality shall report to the
85	85	comptroller the name and address of the person. Within 120 [90]
86	86	days after receiving the report from a municipality, the
87	87	comptroller shall send to the municipality:
88	88	(1) an explanation as to why the person is not
89	89	obligated for the municipal tax;
90	90	(2) a statement that the person is obligated for the
91	91	municipal tax and the tax is delinquent that includes:
92	92	(A) a description of the action the comptroller
93	93	is taking to collect the delinquent tax;
94	94	(B) the date by which the comptroller will begin
95	95	the initial review; and
96	96	(C) the date and periods covered by the most
97	97	recent audit of the person by the comptroller if the comptroller has
98	98	conducted an audit of the person during the previous 10 years, or a
99	99	statement that the comptroller has not conducted an audit of the
100	100	person during the previous 10 years; [or]
101	101	(3) a certification that the person is obligated for
102	102	the municipal tax, the periods for which the person is obligated,
103	103	[and that] the [full] amount of the tax due in each period that the
104	104	person is obligated, and a statement as to whether the tax due has
105	105	been credited to the municipality's account; or
106	106	(4) an acknowledgment that by providing the report to
107	107	the comptroller, the municipality has reserved the right to receive
108	108	from the comptroller any tax due to the municipality and collected
109	109	by the comptroller from the person that is the subject of the report
110	110	for the four years preceding the date the comptroller received the
111	111	report from the municipality.
112	112	(e) If a municipality disagrees with a determination made by
113	113	the comptroller under Subsection (c) regarding a taxpayer's
114	114	obligation or delinquency or the amount of tax due that has been
115	115	credited to the municipality's account, the municipality may
116	116	petition the comptroller for a redetermination under Section
117	117	111.009. For purposes of that section and any related provisions in
118	118	Chapter 111, a municipality is a party having a direct interest in
119	119	the comptroller's determination.
120	120	(f) The comptroller may set and collect from the
121	121	municipality or other local governmental entity reasonable fees to
122	122	cover the expense of compiling and providing information or
123	123	providing access to the administrative process authorized by this
124	124	section.
125	125	SECTION 4. Sections 321.3022(a-1), (c), and (f), Tax Code,
126	126	are amended to read as follows:
127	127	(a-1) Except as otherwise provided by this section, the
128	128	comptroller on request shall provide to a municipality or other
129	129	local governmental entity that has adopted a tax under this
130	130	chapter:
131	131	(1) information relating to the amount of tax paid to
132	132	the municipality or other local governmental entity under this
133	133	chapter during the preceding or current calendar year by each
134	134	person doing business in the municipality or other local
135	135	governmental entity who annually remits to the comptroller state
136	136	and local sales tax payments of more than $5,000; [and]
137	137	(2) information relating to the gross sales, taxable
138	138	sales, and taxable purchases by each person doing business in the
139	139	municipality by individual outlet as reported to the comptroller on
140	140	a sales and use tax return; and
141	141	(3) any other information as provided by this section.
142	142	(c) The comptroller on request shall provide to a
143	143	municipality or other local governmental entity a sales and use tax
144	144	audit report, including any supporting documentation, related to
145	145	applicable local sales tax collections and corrections [shall
146	146	provide the information under Subsection (b) as an aggregate total
147	147	for all persons doing business in the defined area without
148	148	disclosing individual tax payments].
149	149	(f) Information received by a municipality or other local
150	150	governmental entity under this section is confidential, is not open
151	151	to public inspection, and may be used only for the purpose of
152	152	economic forecasting, for determining a taxpayer's compliance with
153	153	Sections 321.203 and 321.205, for internal auditing of a tax paid to
154	154	the municipality or other local governmental entity under this
155	155	chapter, or for the purpose described in Subsection (g).
156	156	SECTION 5. This Act takes effect September 1, 2013.