1-1 By: Shapiro S.B. No. 1492
1-2 (In the Senate - Filed March 13, 1995; March 21, 1995, read
1-3 first time and referred to Committee on Finance; April 28, 1995,
1-4 reported favorably by the following vote: Yeas 10, Nays 0;
1-5 April 28, 1995, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the confidentiality of information derived from an
1-9 audit to ascertain compliance with the payment of the hotel
1-10 occupancy tax.
1-11 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-12 SECTION 1. Section 111.006, Tax Code, is amended by amending
1-13 Subsection (a) and by adding Subsection (d) to read as follows:
1-14 (a) The following matter is confidential and may not be used
1-15 publicly, opened to public inspection, or disclosed except as
1-16 permitted under Subsection (b) or (d) <of this section>:
1-17 (1) a federal tax return or federal tax return
1-18 information required to have been submitted to the comptroller with
1-19 a state tax return or report; and
1-20 (2) all information secured, derived, or obtained by
1-21 the comptroller or the attorney general during the course of an
1-22 examination of the taxpayer's books, records, papers, officers, or
1-23 employees, including an examination of the business affairs,
1-24 operations, source of income, profits, losses, or expenditures of
1-25 the taxpayer.
1-26 (d) The comptroller or the attorney general may disclose to
1-27 a municipality or county the information described by Subsection
1-28 (a)(2) if:
1-29 (1) the information was derived from an examination
1-30 performed for the purpose of ascertaining compliance with the hotel
1-31 occupancy tax imposed under Chapter 156;
1-32 (2) the municipality or county makes a written request
1-33 for the information;
1-34 (3) the municipality or county making the request has
1-35 imposed a local hotel occupancy tax authorized by Chapter 351 or
1-36 352, as applicable;
1-37 (4) the municipality or county uses the information
1-38 only for the enforcement or administration of its local hotel
1-39 occupancy tax; and
1-40 (5) to the extent consistent with the use authorized
1-41 by Subdivision (4), the municipality or county keeps the
1-42 information confidential as provided by this section.
1-43 SECTION 2. This Act takes effect September 1, 1995.
1-44 SECTION 3. The importance of this legislation and the
1-45 crowded condition of the calendars in both houses create an
1-46 emergency and an imperative public necessity that the
1-47 constitutional rule requiring bills to be read on three several
1-48 days in each house be suspended, and this rule is hereby suspended.
1-49 * * * * *