By Brimer H.B. No. 1285
77R5749 DAK-F
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
1-10 600,000 [275,000] information relating to the amount of tax paid to
1-11 the 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; or
2-4 (8) any other similar agreement, zone, or district.
2-5 (c) A request for information under this section must be
2-6 made in writing by the municipality's mayor or chief administrative
2-7 officer.
2-8 (d) [(c)] Information received by a municipality under this
2-9 section is confidential, is not open to public inspection, and may
2-10 be used only for the purpose of economic forecasting.
2-11 (e) [(d)] The comptroller may set and collect from a
2-12 municipality reasonable fees to cover the expense of compiling and
2-13 providing information under this section.
2-14 SECTION 2. This Act takes effect immediately if it receives
2-15 a vote of two-thirds of all the members elected to each house, as
2-16 provided by Section 39, Article III, Texas Constitution. If this
2-17 Act does not receive the vote necessary for immediate effect, this
2-18 Act takes effect September 1, 2001.