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.
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