By Shapiro                                             S.B. No. 422
       74R4425 DAK-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the authority of a municipality to receive sales and
    1-3  use tax information from the comptroller.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 151.027(c), Tax Code, is amended to read
    1-6  as follows:
    1-7        (c)  This section does not prohibit:
    1-8              (1)  the examination of information, if authorized by
    1-9  the comptroller, by another state officer or law enforcement
   1-10  officer, by a tax official of another state, or by an official of
   1-11  the United States if a reciprocal agreement exists;
   1-12              (2)  the delivery to a taxpayer, or a taxpayer's
   1-13  authorized representative, of a copy of a report or other paper
   1-14  filed by the taxpayer under this chapter;
   1-15              (3)  the publication of statistics classified to
   1-16  prevent the identification of a particular report or items in a
   1-17  particular report;
   1-18              (4)  the use of records, reports, or information
   1-19  secured, derived, or obtained by the attorney general or the
   1-20  comptroller in an action under this chapter against the same
   1-21  taxpayer who furnished the information; <or>
   1-22              (5)  the delivery to a successor, receiver, executor,
   1-23  administrator, assignee, or guarantor of a taxpayer of information
   1-24  about items included in the measure and amounts of any unpaid tax
    2-1  or amounts of tax, penalties, and interest required to be
    2-2  collected; or
    2-3              (6)  the delivery to a municipality of information in
    2-4  accordance with Section 321.3022.
    2-5        SECTION 2.  Subchapter D, Chapter 321, Tax Code, is amended
    2-6  by adding Section 321.3022 to read as follows:
    2-7        Sec. 321.3022.  TAX INFORMATION FOR MUNICIPALITIES.  (a)  The
    2-8  comptroller on request shall provide to a municipality that has
    2-9  adopted a tax under this chapter information relating to the amount
   2-10  of tax paid to the municipality under this chapter during the
   2-11  preceding or current calendar year by each person doing business in
   2-12  the municipality.
   2-13        (b)  A request for information under this section must be
   2-14  made in writing by the person authorized by resolution of the
   2-15  municipality's governing body.  A municipality may not make more
   2-16  than four requests for detailed information each calendar year.
   2-17        (c)  Information received by a municipality under this
   2-18  section is confidential, is not open to public inspection, and may
   2-19  be used only for reporting sales tax violations to the comptroller
   2-20  and analyzing and forecasting municipal sales tax revenues.
   2-21  Section 552.352, Government Code, applies to information received
   2-22  by a municipality under this section.
   2-23        (d)  The comptroller may set and collect from a municipality
   2-24  reasonable fees to cover the expense of compiling and providing
   2-25  information under this section.
   2-26        SECTION 3.  The importance of this legislation and the
   2-27  crowded condition of the calendars in both houses create an
    3-1  emergency and an imperative public necessity that the
    3-2  constitutional rule requiring bills to be read on three several
    3-3  days in each house be suspended, and this rule is hereby suspended,
    3-4  and that this Act take effect and be in force from and after its
    3-5  passage, and it is so enacted.