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By: Brimer |
S.B. No. 190 |
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(In the Senate - Filed January 10, 2007; January 29, 2007, |
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read first time and referred to Committee on Intergovernmental |
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Relations; February 26, 2007, reported adversely, with favorable |
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Committee Substitute by the following vote: Yeas 4, Nays 0; |
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February 26, 2007, sent to printer.) |
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COMMITTEE SUBSTITUTE FOR S.B. No. 190 |
By: Nichols |
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A BILL TO BE ENTITLED
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AN ACT
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relating to sales and use tax information provided by the |
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comptroller of public accounts to certain municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 321.3022, Tax Code, is amended by |
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amending Subsections (a) and (e) and adding Subsection (a-1) to |
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read as follows: |
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(a) Except as otherwise provided by this section, the [The] |
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comptroller on request shall provide to a municipality that has |
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adopted a tax under this chapter: |
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(1) [and that has a population of not more than
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275,000] information relating to the amount of tax paid to the |
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municipality under this chapter during the preceding or current |
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calendar year by each person doing business in the municipality who |
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annually remits to the comptroller state and local sales tax |
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payments of more than $25,000; and |
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(2) any other information as provided by this section. |
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(a-1) The comptroller on request shall provide to a |
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municipality that has adopted a tax under this chapter and that does |
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not impose an ad valorem tax information relating to the amount of |
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tax paid to the municipality under this chapter during the |
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preceding or current calendar year by each person doing business in |
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the municipality who annually remits to the comptroller state and |
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local sales tax payments of more than $500. |
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(e) A separate request for information under this section |
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must be made in writing by the municipality's mayor or chief |
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administrative officer each year. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |
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