77R10613 DAK-F                           
         By Brimer                                             H.B. No. 1285
         Substitute the following for H.B. No. 1285:
         By McCall                                         C.S.H.B. No. 1285
                                A BILL TO BE ENTITLED
 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)  Subject to Subsection (g), information
2-22     [(c)  Information] received by a municipality under this section is
2-23     confidential, is not open to public inspection, and may be used
2-24     only for the purpose of economic forecasting.
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.