81R7763 CBH-F
 
  By: Davis of Harris H.B. No. 1894
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the deadline for reallocating local sales and use
  taxes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter F, Chapter 321, Tax Code, is amended
  by adding Section 321.511 to read as follows:
         Sec. 321.511.  REALLOCATION OF MUNICIPAL TAX REVENUE. If
  the comptroller determines that tax revenue collected by the
  comptroller has been sent incorrectly to a municipality under
  Section 321.502, the comptroller may reallocate the tax revenue to
  the appropriate municipality only if the municipality that
  originally received the revenue receives notification of the
  reallocation not later than the first anniversary of the date the
  municipality originally received the revenue.
         SECTION 2.  Section 322.108(a), Tax Code, is amended to read
  as follows:
         (a)  Except as provided by Subsection (b), the following
  apply to the taxes imposed by this chapter in the same manner as
  applicable to a municipality under Chapter 321:
               (1)  Section 321.002(a)(3);
               (2)  Section 321.003;
               (3)  Section 321.203;
               (4)  Section 321.205(d);
               (5)  Section 321.208;
               (6)  Section 321.209;
               (7)  Section 321.303;
               (8)  Section 321.304; [and]
               (9)  Section 321.305; and
               (10)  Section 321.511.
         SECTION 3.  Subchapter F, Chapter 323, Tax Code, is amended
  by adding Section 323.511 to read as follows:
         Sec. 323.511.  REALLOCATION OF COUNTY TAX REVENUE. If the
  comptroller determines that tax revenue collected by the
  comptroller has been sent incorrectly to a county under Section
  323.502, the comptroller may reallocate the tax revenue to the
  appropriate county only if the county that originally received the
  revenue receives notification of the reallocation not later than
  the first anniversary of the date the county originally received
  the revenue.
         SECTION 4.  This Act takes effect July 1, 2009, if it
  receives a vote of two-thirds of all the members elected to each
  house, as provided by Section 39, Article III, Texas Constitution.
  If this Act does not receive the vote necessary for effect on that
  date, this Act takes effect September 1, 2009.