85R17965 TJB-F
By: Springer H.B. No. 1370
Substitute the following for H.B. No. 1370:
By: Raymond C.S.H.B. No. 1370
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. Sections 321.3022(a-1) and (a-2), Tax Code, are
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; [and]
(2) information relating to tax payments remitted to
the comptroller by each person doing business in the municipality
or other local governmental entity by individual outlet as reported
to the comptroller on a sales and use tax return; and
(3) any other information as provided by this section.
(a-2) The comptroller on request shall provide to a
municipality or other local governmental entity that has adopted a
tax under this chapter and that does not impose an ad valorem tax,
or a municipality or other local governmental entity with a
population less than 150,000 that has adopted a tax under this
chapter, 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 $100 [$500].
SECTION 2. Section 322.2022(a), 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; [and]
(2) information relating to tax payments remitted to
the comptroller by each person doing business in the area included
in the entity by individual outlet as reported to the comptroller on
a sales and use tax return; and
(3) any other information as provided by this section.
SECTION 3. Section 323.3022(b), 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; [and]
(2) information relating to tax payments remitted to
the comptroller by each person doing business in the county or other
local governmental entity by individual outlet as reported to the
comptroller on a sales and use tax return; and
(3) any other information as provided by this section.
SECTION 4. The following provisions of the Tax Code are
repealed:
(1) Sections 321.3022(c) and (d);
(2) Sections 322.2022(c) and (d); and
(3) Sections 323.3022(d) and (e).
SECTION 5. The changes in law made by this Act apply only to
a request for information made on or after the effective date of
this Act.
SECTION 6. This Act takes effect September 1, 2017.