| TO: | Honorable Fred Hill, Chair, House Committee on Local Government Ways & Means |
| FROM: | John S. O'Brien, Director, Legislative Budget Board |
| IN RE: | HB1008 by Patrick (Relating to the authority of certain municipalities to receive municipal sales tax information from the comptroller.), As Introduced |
The bill would amend Chapter 321 of the Tax Code to require the Comptroller of Public Accounts to provide municipal sales tax information upon request to a municipality that had adopted a sales tax. Under current law, municipalities that have adopted a sales tax and that have a population of not more than 275,000 may request detailed sales tax information from the Comptroller. The proposed bill would remove the existing population limit.
The Comptroller's office reports that the number of municipalities that could request this information would significantly increase; however, no significant fiscal implication is anticipated due the assumption that duties and responsibilities associated with implementing provisions of the bill could be accomplished by utilizing existing resources.
The bill would take effect immediately upon enactment if it receives two-thirds vote in each house; otherwise, it would take effect September 1, 2007.
| Source Agencies: | 304 Comptroller of Public Accounts
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| LBB Staff: | JOB, CT, DB, EB
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