1-1 By: Brimer (Senate Sponsor - Moncrief) H.B. No. 1285
1-2 (In the Senate - Received from the House April 23, 2001;
1-3 April 24, 2001, read first time and referred to Committee on
1-4 Intergovernmental Relations; May 7, 2001, reported adversely, with
1-5 favorable Committee Substitute by the following vote: Yeas 6, Nays
1-6 0; May 7, 2001, sent to printer.)
1-7 COMMITTEE SUBSTITUTE FOR H.B. No. 1285 By: Lindsay
1-8 A BILL TO BE ENTITLED
1-9 AN ACT
1-10 relating to providing information to a municipality on sales and
1-11 use taxes paid to the municipality.
1-12 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-13 SECTION 1. Section 321.3022, Tax Code, is amended to read as
1-14 follows:
1-15 Sec. 321.3022. TAX INFORMATION. (a) The comptroller on
1-16 request shall provide to a municipality that has adopted a tax
1-17 under this chapter and that has a population of not more than
1-18 275,000 information relating to the amount of tax paid to the
1-19 municipality under this chapter during the preceding or current
1-20 calendar year by each person doing business in the municipality who
1-21 annually remits to the comptroller state and local sales tax
1-22 payments of more than $100,000.
1-23 (b) The comptroller on request shall provide to a
1-24 municipality that has adopted a tax under this chapter information
1-25 relating to the amount of tax paid to the municipality under this
1-26 chapter during the preceding or current calendar year by each
1-27 person doing business in an area, as defined by the municipality,
1-28 that is part of:
1-29 (1) an interlocal agreement;
1-30 (2) a tax abatement agreement;
1-31 (3) a reinvestment zone;
1-32 (4) a tax increment financing district;
1-33 (5) a revenue sharing agreement;
1-34 (6) an enterprise zone;
1-35 (7) a neighborhood empowerment zone;
1-36 (8) any other agreement, zone, or district similar to
1-37 those listed in Subdivisions (1)-(7); or
1-38 (9) any area defined by the municipality for the
1-39 purpose of economic forecasting.
1-40 (c) The comptroller shall provide the information under
1-41 Subsection (b) as an aggregate total for all persons doing business
1-42 in the defined area without disclosing individual tax payments.
1-43 (d) If the request for information under Subsection (b)
1-44 involves not more than three persons doing business in the defined
1-45 area who remit taxes under this chapter, the comptroller shall
1-46 refuse to provide the information to the municipality unless the
1-47 comptroller receives permission from each of the persons allowing
1-48 the comptroller to provide the information to the municipality as
1-49 requested.
1-50 (e) A request for information under this section must be
1-51 made in writing by the municipality's mayor or chief administrative
1-52 officer.
1-53 (f) [(c)] Information received by a municipality under this
1-54 section is confidential, is not open to public inspection, and may
1-55 be used only for the purpose of economic forecasting or for the
1-56 purpose described in Subsection (g).
1-57 (g) Information received by a municipality under Subsection
1-58 (b) may be used by the municipality to assist in determining
1-59 revenue sharing under a revenue sharing agreement or other similar
1-60 agreement.
1-61 (h) [(d)] The comptroller may set and collect from a
1-62 municipality reasonable fees to cover the expense of compiling and
1-63 providing information under this section.
1-64 SECTION 2. This Act takes effect immediately if it receives
2-1 a vote of two-thirds of all the members elected to each house, as
2-2 provided by Section 39, Article III, Texas Constitution. If this
2-3 Act does not receive the vote necessary for immediate effect, this
2-4 Act takes effect September 1, 2001.
2-5 * * * * *