1-1 AN ACT
1-2 relating to providing information to a municipality on sales and
1-3 use taxes paid to the municipality.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 321.3022, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 321.3022. TAX INFORMATION. (a) The comptroller on
1-8 request shall provide to a municipality that has adopted a tax
1-9 under this chapter and that has a population of not more than
1-10 275,000 information relating to the amount of tax paid to the
1-11 municipality under this chapter during the preceding or current
1-12 calendar year by each person doing business in the municipality who
1-13 annually remits to the comptroller state and local sales tax
1-14 payments of more than $100,000.
1-15 (b) The comptroller on request shall provide to a
1-16 municipality that has adopted a tax under this chapter information
1-17 relating to the amount of tax paid to the municipality under this
1-18 chapter during the preceding or current calendar year by each
1-19 person doing business in an area, as defined by the municipality,
1-20 that is part of:
1-21 (1) an interlocal agreement;
1-22 (2) a tax abatement agreement;
1-23 (3) a reinvestment zone;
1-24 (4) a tax increment financing district;
2-1 (5) a revenue sharing agreement;
2-2 (6) an enterprise zone;
2-3 (7) a neighborhood empowerment zone;
2-4 (8) any other agreement, zone, or district similar to
2-5 those listed in Subdivisions (1)-(7); or
2-6 (9) any area defined by the municipality for the
2-7 purpose of economic forecasting.
2-8 (c) The comptroller shall provide the information under
2-9 Subsection (b) as an aggregate total for all persons doing business
2-10 in the defined area without disclosing individual tax payments.
2-11 (d) If the request for information under Subsection (b)
2-12 involves not more than three persons doing business in the defined
2-13 area who remit taxes under this chapter, the comptroller shall
2-14 refuse to provide the information to the municipality unless the
2-15 comptroller receives permission from each of the persons allowing
2-16 the comptroller to provide the information to the municipality as
2-17 requested.
2-18 (e) A request for information under this section must be
2-19 made in writing by the municipality's mayor or chief administrative
2-20 officer.
2-21 (f) [(c)] Information received by a municipality under this
2-22 section is confidential, is not open to public inspection, and may
2-23 be used only for the purpose of economic forecasting or for the
2-24 purpose described in Subsection (g).
2-25 (g) Information received by a municipality under Subsection
2-26 (b) may be used by the municipality to assist in determining
2-27 revenue sharing under a revenue sharing agreement or other similar
3-1 agreement.
3-2 (h) [(d)] The comptroller may set and collect from a
3-3 municipality reasonable fees to cover the expense of compiling and
3-4 providing information under this section.
3-5 SECTION 2. This Act takes effect immediately if it receives
3-6 a vote of two-thirds of all the members elected to each house, as
3-7 provided by Section 39, Article III, Texas Constitution. If this
3-8 Act does not receive the vote necessary for immediate effect, this
3-9 Act takes effect September 1, 2001.
_______________________________ _______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1285 was passed by the House on April
20, 2001, by the following vote: Yeas 142, Nays 0, 2 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 1285 on May 24, 2001, by the following vote: Yeas 136, Nays 0,
2 present, not voting.
_______________________________
Chief Clerk of the House
I certify that H.B. No. 1285 was passed by the Senate, with
amendments, on May 23, 2001, by the following vote: Yeas 30, Nays
0, 1 present, not voting.
_______________________________
Secretary of the Senate
APPROVED: __________________________
Date
__________________________
Governor