HBA-RAR H.B. 767 76(R)BILL ANALYSIS Office of House Bill AnalysisH.B. 767 By: Hill Ways & Means 4/4/18/1999 Committee Report (Amended) BACKGROUND AND PURPOSE Current law requires the comptroller of public accounts (comptroller) to provide upon request certain sales tax point-of-origin information to a municipality that has a population of less than 50,000. This population limit may hinder the budgeting process of a larger municipality. H.B. 767 requires the comptroller to provide upon request certain sales tax point-of-origin information to a municipality that has a population of not more than 100,000. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 321.3022(a), Tax Code, to require the comptroller of public accounts (comptroller) to provide, on request, to a municipality that has a population of not more than 100,000, rather than less than 50,000, information relating to the amount of tax paid to the municipality under this chapter during the preceding or current calendar year by each person doing business in the municipality who annually remits to the comptroller state and local sales tax payments of more than $100,000. SECTION 2. Emergency clause. Effective date: upon passage. EXPLANATION OF AMENDMENTS Committee Amendment #1 SECTION 1. Amends Section 321.3022, Tax Code, to require the comptroller of public accounts to provide upon request certain sales tax point-of-origin information to a municipality that has a population of not more than 275,000; rather than the proposed 100,000, and the existing 50,000.