Texas 2017 - 85th Regular

Texas House Bill HB1370 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	85R17965 TJB-F
2	2	By: Springer H.B. No. 1370
3	3	Substitute the following for H.B. No. 1370:
4	4	By: Raymond C.S.H.B. No. 1370
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to sales and use tax information provided to certain local
10	10	governmental entities.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Sections 321.3022(a-1) and (a-2), Tax Code, are
13	13	amended to read as follows:
14	14	(a-1) Except as otherwise provided by this section, the
15	15	comptroller on request shall provide to a municipality or other
16	16	local governmental entity that has adopted a tax under this
17	17	chapter:
18	18	(1) information relating to the amount of tax paid to
19	19	the municipality or other local governmental entity under this
20	20	chapter during the preceding or current calendar year by each
21	21	person doing business in the municipality or other local
22	22	governmental entity who annually remits to the comptroller state
23	23	and local sales tax payments of more than $5,000; [and]
24	24	(2) information relating to tax payments remitted to
25	25	the comptroller by each person doing business in the municipality
26	26	or other local governmental entity by individual outlet as reported
27	27	to the comptroller on a sales and use tax return; and
28	28	(3) any other information as provided by this section.
29	29	(a-2) The comptroller on request shall provide to a
30	30	municipality or other local governmental entity that has adopted a
31	31	tax under this chapter and that does not impose an ad valorem tax,
32	32	or a municipality or other local governmental entity with a
33	33	population less than 150,000 that has adopted a tax under this
34	34	chapter, information relating to the amount of tax paid to the
35	35	municipality or other local governmental entity under this chapter
36	36	during the preceding or current calendar year by each person doing
37	37	business in the municipality or other local governmental entity who
38	38	annually remits to the comptroller state and local sales tax
39	39	payments of more than $100 [$500].
40	40	SECTION 2. Section 322.2022(a), Tax Code, is amended to
41	41	read as follows:
42	42	(a) Except as otherwise provided by this section, the
43	43	comptroller on request shall provide to a taxing entity:
44	44	(1) information relating to the amount of tax paid to
45	45	the entity under this chapter during the preceding or current
46	46	calendar year by each person doing business in the area included in
47	47	the entity who annually remits to the comptroller state and local
48	48	sales tax payments of more than $5,000; [and]
49	49	(2) information relating to tax payments remitted to
50	50	the comptroller by each person doing business in the area included
51	51	in the entity by individual outlet as reported to the comptroller on
52	52	a sales and use tax return; and
53	53	(3) any other information as provided by this section.
54	54	SECTION 3. Section 323.3022(b), Tax Code, is amended to
55	55	read as follows:
56	56	(b) Except as otherwise provided by this section, the
57	57	comptroller on request shall provide to a county or other local
58	58	governmental entity that has adopted a tax under this chapter:
59	59	(1) information relating to the amount of tax paid to
60	60	the county or other local governmental entity under this chapter
61	61	during the preceding or current calendar year by each person doing
62	62	business in the county or other local governmental entity who
63	63	annually remits to the comptroller state and local sales tax
64	64	payments of more than $5,000; [and]
65	65	(2) information relating to tax payments remitted to
66	66	the comptroller by each person doing business in the county or other
67	67	local governmental entity by individual outlet as reported to the
68	68	comptroller on a sales and use tax return; and
69	69	(3) any other information as provided by this section.
70	70	SECTION 4. The following provisions of the Tax Code are
71	71	repealed:
72	72	(1) Sections 321.3022(c) and (d);
73	73	(2) Sections 322.2022(c) and (d); and
74	74	(3) Sections 323.3022(d) and (e).
75	75	SECTION 5. The changes in law made by this Act apply only to
76	76	a request for information made on or after the effective date of
77	77	this Act.
78	78	SECTION 6. This Act takes effect September 1, 2017.