Amend CSHB 2425 by inserting a new appropriately numbered 
SECTION to read as follows:
	SECTION _____.  Section 151.027, Tax Code, is amended by 
amending Subsection (c) and adding Subsections (d) and (e) to read 
as follows:
	(c)  This section does not prohibit:                                           
		(1)  the examination of information, if authorized by 
the comptroller, by another state officer or law enforcement 
officer, by a tax official of another state, by a tax official of 
the United Mexican States, or by an official of the United States if 
a reciprocal agreement exists;
		(2)  the delivery to a taxpayer, or a taxpayer's 
authorized representative, of a copy of a report or other paper 
filed by the taxpayer under this chapter;
		(3)  the publication of statistics classified to 
prevent the identification of a particular report or items in a 
particular report;
		(4)  the use of records, reports, or information 
secured, derived, or obtained by the attorney general or the 
comptroller in an action under this chapter against the same 
taxpayer who furnished the information;
		(5)  the delivery to a successor, receiver, executor, 
administrator, assignee, or guarantor of a taxpayer of information 
about items included in the measure and amounts of an unpaid tax or 
amounts of tax, penalties, and interest required to be collected;
		(6)  the delivery of information to an eligible 
municipality in accordance with Section 321.3022 or 321.3023; or 
		(7)  the release of information in or derived from a 
record, report, or other instrument required to be furnished under 
this chapter by a governmental body, as that term is defined in 
Section 552.003, Government Code.
	(d)  Unless otherwise authorized by law, an officer or 
employee of an eligible municipality, or an agent acting on behalf 
of that municipality, who obtains access to information relating to 
a seller under Section 321.3023 may not:
		(1)  reveal the information or any part of the 
information, such as a seller's business affairs, operations, 
profits, losses, or expenditures, to an unauthorized person;
		(2)  permit the information or any abstract or part of 
the information to be seen or examined by an unauthorized person; or
		(3)  retain the information after the person's service 
as an officer or employee of the municipality ends or the person's 
contract with the municipality expires.
	(e)  A person who violates Subsection (d) commits an offense.  
An offense under this subsection is a Class A misdemeanor.
	SECTION 2.  Subchapter D, Chapter 321, Tax Code, is amended by 
adding Section 321.3023 to read as follows:
	Sec. 321.3023.  INFORMATION ON CERTAIN TAXPAYERS.  (a)  A 
municipality that has imposed a tax under this chapter may provide 
to the comptroller information relating to:
		(1)  a seller that the municipality, in good faith, 
believes has not collected or reported to the  comptroller as 
required by law revenue from a tax imposed by the municipality under 
this chapter; or
		(2)  tax revenue that the municipality, in good faith, 
believes has been paid by a seller but that was not properly 
reported by the seller as being revenue from a tax imposed by the 
municipality under this chapter.
	(b)  After investigating the information provided under 
Subsection (a), the comptroller may provide to the municipality 
information relating to whether the seller failed to:
		(1)  collect or report to the comptroller as required by 
law revenue from a tax imposed by the municipality under this 
chapter and, if so:
			(A)  the name and taxpayer identification number 
of the seller; and 
			(B)  the amount of municipal tax revenue that was 
not collected or reported; or
		(2)  report collected tax revenue as being revenue from 
a tax imposed by the municipality under this chapter and, if so:
			(A)  the name and taxpayer identification number 
of the seller; and 
			(B)  the amount of revenue that should have been 
reported as being revenue from a tax imposed by the municipality 
under this chapter.
	(c)  The municipality may request, and the comptroller may 
provide, information described by Subsection (b) for any tax 
reporting period that ended during the four-year period preceding 
the date on which the municipality requested the information.
	(d)  Sections 151.027(d) and (e) apply to an officer or 
employee of the municipality or agent acting on behalf of the 
municipality who is authorized to examine information provided by 
the comptroller under this section.
	(e)  To receive information under Subsection (b), the 
governing body of a municipality requesting the information must 
certify to the comptroller by resolution:
		(1)  the name of each officer or employee of the 
municipality or agent acting on behalf of the municipality who will 
be authorized to examine the information; and
		(2)  that each agent named in the resolution as 
authorized to examine the information:
			(A)  has a contract with the municipality to 
perform that service on the date the resolution is adopted;
			(B)  is prohibited under that contract from 
disclosing any part of the information or any information derived 
from that information to any person other than a municipal officer 
or employee named in the resolution as authorized to examine the 
information;
			(C)  is prohibited under that contract from 
performing consulting services for a seller, other than another 
political subdivision, during the term of the contract;
			(D)  has received notice that the information is 
confidential by law and that Sections 151.027(d) and (e) apply to 
the agent; and
			(E)  is prohibited under that contract from 
retaining the information or any information derived from that 
information after the contract expires.
	(f)  If the comptroller believes that information obtained by 
a municipality under Subsection (b) has been disclosed to a person 
not named in the municipality's resolution as authorized to examine 
the information or has been used for a purpose that does not comply 
with law, the comptroller may:
		(1)  refuse to provide additional information to the 
municipality;   
		(2)  require the municipality to return information the 
comptroller previously provided; or
		(3)  place conditions on the eligibility of the 
municipality to receive information in the future.