S.B. No. 1492
AN ACT
1-1 relating to the confidentiality of information derived from an
1-2 audit to ascertain compliance with the payment of the hotel
1-3 occupancy tax.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 111.006, Tax Code, is amended by amending
1-6 Subsection (a) and by adding Subsection (d) to read as follows:
1-7 (a) The following matter is confidential and may not be used
1-8 publicly, opened to public inspection, or disclosed except as
1-9 permitted under Subsection (b) or (d) <of this section>:
1-10 (1) a federal tax return or federal tax return
1-11 information required to have been submitted to the comptroller with
1-12 a state tax return or report; and
1-13 (2) all information secured, derived, or obtained by
1-14 the comptroller or the attorney general during the course of an
1-15 examination of the taxpayer's books, records, papers, officers, or
1-16 employees, including an examination of the business affairs,
1-17 operations, source of income, profits, losses, or expenditures of
1-18 the taxpayer.
1-19 (d) The comptroller or the attorney general may disclose to
1-20 a municipality or county the information described by Subsection
1-21 (a)(2) if:
1-22 (1) the information was derived from an examination
1-23 performed for the purpose of ascertaining compliance with the hotel
1-24 occupancy tax imposed under Chapter 156;
2-1 (2) the municipality or county makes a written request
2-2 for the information;
2-3 (3) the municipality or county making the request has
2-4 imposed a local hotel occupancy tax authorized by Chapter 351 or
2-5 352, as applicable;
2-6 (4) the municipality or county uses the information
2-7 only for the enforcement or administration of its local hotel
2-8 occupancy tax; and
2-9 (5) to the extent consistent with the use authorized
2-10 by Subdivision (4), the municipality or county keeps the
2-11 information confidential as provided by this section.
2-12 SECTION 2. This Act takes effect September 1, 1995.
2-13 SECTION 3. The importance of this legislation and the
2-14 crowded condition of the calendars in both houses create an
2-15 emergency and an imperative public necessity that the
2-16 constitutional rule requiring bills to be read on three several
2-17 days in each house be suspended, and this rule is hereby suspended.