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.