LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                                May 2, 2001
  
  
          TO:  Honorable Frank Madla, Chair, Senate Committee on
               Intergovernmental Relations
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB1285  by Brimer (Relating to providing information to a
               municipality on sales and use taxes paid to the
               municipality.), As Engrossed
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would amend Chapter 321 of the Tax Code to require the
Comptroller, on request, to provide certain municipalities, levying a tax
under the chapter, information relating to the amount of municipal sales
and use tax paid to the municipality 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.

The Comptroller, on request, would have to provide a municipality
information relating to the amount of municipal sales and use tax paid to
the municipality during the preceding or current calendar year by each
person doing business in an area that is part of an interlocal agreement;
a tax abatement agreement; a reinvestment zone; a tax increment
financing district; a revenue sharing agreement; an enterprise zone; a
neighborhood empowerment zone; or any other similar agreement, zone, or
district.  The information shall be provided as an aggregate total
without disclosing individual tax payments.

The bill would take effect immediately upon enactment, assuming that it
received the requisite two-thirds majority votes in both houses of the
Legislature.  Otherwise, it would take effect September 1, 2001.

Methodology

Under current law, the Comptroller is allowed to collect a reasonable fee
to cover the expense of compiling and providing requested information.
The bill would significantly enlarge the amount of data items that could
be requested by a municipality.  It is assumed that the collection of
this fee would have no significant impact on the state or units of local
government.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, DB, SD, SM