SRC-VRA H.B. 1088 78(R) BILL ANALYSIS Senate Research Center H.B. 1088 By: Hill (Carona) Intergovernmental Relations 4/17/2003 Engrossed DIGEST AND PURPOSE Currently, the comptroller of public accounts (comptroller) must provide to a municipality that has adopted a sales and use tax and that has a population of not more than 275,000, information relating to the amount of tax paid to the municipality during the preceding or current year by each person doing business in the municipality who annually remits to the comptroller tax payments of more than $100,000. As proposed, H.B. 1088 lowers the tax payment threshold to $25,000 for the comptroller to provide information and allows the governing body of a municipality to receive information or question employees or a third party regarding the information received by the municipality without having to confer with those individuals in an open meeting. RULEMAKING AUTHORITY This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 321.3022, Tax Code, by amending Subsection (a) and adding Subsection (i), as follows: (a) Requires the comptroller of public accounts (comptroller) to provide to a municipality that has adopted a tax and that has a population of not more than 275,000, information relating to the amount of tax paid to the municipality during the preceding or current year by each person doing business in the municipality who annually remits to the comptroller state and local sales tax payments of more than $25,000, rather than $100,000. (i) Provides that the governing body of a municipality, notwithstanding Chapter 551, Government Code, is not required to confer with one or more employees or a third party in an open meeting to receive information or question the employees or third party regarding the information received by the municipality under this section. SECTION 2. Amends Section 321.3022(f), Tax Code, to provide that information received by a municipality under this section is confidential, and may be used for internal auditing of a tax paid to the municipality under this chapter. SECTION 3. Effective date: upon passage or September 1, 2003.