| |
| |
|
|
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 second 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 second 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. |