By: Seliger S.B. No. 1086
(Elkins)
A BILL TO BE ENTITLED
AN ACT
relating to the availability of certain hotel occupancy tax
information.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter D, Chapter 156, Tax Code, is amended
by adding Section 156.155 to read as follows:
Sec. 156.155. AVAILABILITY OF CERTAIN TAXPAYER
INFORMATION. (a) A state agency may not post on a public Internet
website information that identifies the taxable receipts of an
individual business that is contained in or derived from a record,
report, or other document required to be provided under this
chapter.
(b) Information described by Subsection (a) that is
collected or maintained by a state agency is public information
under Section 552.002, Government Code. A state agency shall
provide access to the information in the manner provided by Chapter
552, Government Code, and the exceptions under Subchapter C of that
chapter do not apply to the information.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2017.