SRC-PNG S.B. 843 76(R)BILL ANALYSIS


Senate Research CenterS.B. 843
By: Carona
Intergovernmental Relations
6/23/1999
Enrolled


DIGEST 

Currently, under Texas law, municipalities with a population under 50,000
may receive sales tax information from the comptroller of public accounts
regarding businesses that remit more than $100,000 in local sales tax
payments.  This bill broadens which municipalities have the authority to
receive this sales tax information from the comptroller of public accounts,
to include those municipalities with a population of under 275,000. 

PURPOSE

As enrolled, S.B. 843 broadens which municipalities have authority to
receive sales tax information from the comptroller of public accounts. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 321.3022(a), Tax Code, to require the comptroller
of public accounts (comptroller), on request, to provide to a municipality
that has adopted a tax under this chapter and that has a population of not
more than 275,000, 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.