Enrolled Bill Summary

Previous law required the comptroller, on request, to provide to a municipality with a population of not more than 275,000 information relating to the amount of tax paid by each person doing business in the municipality who remits to the comptroller state and local sales tax payments of more than $100,000. House Bill 1088 amends the Tax Code to change the threshold payment from $100,000 to $25,000. It provides that the governing body of a municipality is not required to confer with or question an employee or a third party in an open meeting to receive the information. The bill adds internal auditing of sales taxes paid to the municipality to the purposes for which the municipality may use the data.