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A BILL TO BE ENTITLED
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AN ACT
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relating to the deadline for reallocating local sales and use |
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taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter F, Chapter 321, Tax Code, is amended |
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by adding Section 321.511 to read as follows: |
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Sec. 321.511. REALLOCATION OF MUNICIPAL TAX REVENUE. If |
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the comptroller determines that tax revenue collected by the |
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comptroller has been sent incorrectly to a municipality under |
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Section 321.502, the comptroller may reallocate the tax revenue to |
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the appropriate municipality only if the municipality that |
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originally received the revenue receives notification of the |
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reallocation not later than the first anniversary of the date the |
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municipality originally received the revenue. |
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SECTION 2. Section 322.108(a), Tax Code, is amended to read |
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as follows: |
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(a) Except as provided by Subsection (b), the following |
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apply to the taxes imposed by this chapter in the same manner as |
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applicable to a municipality under Chapter 321: |
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(1) Section 321.002(a)(3); |
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(2) Section 321.003; |
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(3) Section 321.203; |
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(4) Section 321.205(d); |
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(5) Section 321.208; |
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(6) Section 321.209; |
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(7) Section 321.303; |
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(8) Section 321.304; [and] |
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(9) Section 321.305; and |
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(10) Section 321.511. |
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SECTION 3. Subchapter F, Chapter 323, Tax Code, is amended |
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by adding Section 323.511 to read as follows: |
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Sec. 323.511. REALLOCATION OF COUNTY TAX REVENUE. If the |
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comptroller determines that tax revenue collected by the |
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comptroller has been sent incorrectly to a county under Section |
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323.502, the comptroller may reallocate the tax revenue to the |
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appropriate county only if the county that originally received the |
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revenue receives notification of the reallocation not later than |
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the first anniversary of the date the county originally received |
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the revenue. |
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SECTION 4. This Act takes effect July 1, 2009, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect September 1, 2009. |