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A BILL TO BE ENTITLED
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AN ACT
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relating to the duty of the comptroller to provide sales and use tax |
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information to an emergency services district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 323.302, Tax Code, is amended to read as |
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follows: |
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Sec. 323.302. COMPTROLLER'S REPORTING DUTIES. (a) The |
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comptroller shall make quarterly reports to a county or emergency |
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services district that has adopted the taxes authorized by this |
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chapter, if the county or emergency services district requests the |
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reports. A report must include the name, address, and account |
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number of each person in the county or district that has remitted to |
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the comptroller a tax payment during the quarter covered by the |
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report. |
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(b) If a county or emergency services district requests an |
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additional report, the comptroller shall make an additional |
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quarterly report to the county or district, including the name, |
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address, and account number, if any, of, and the amount of tax due |
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from, each person doing business in the county or the territory of |
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the district who has failed to pay the tax under this chapter to the |
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county or district or under Chapter 151. The additional report must |
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also include statements: |
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(1) showing whether or not there has been a partial tax |
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payment by the delinquent taxpayer; |
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(2) showing whether or not the taxpayer is delinquent |
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in the payment of sales and use taxes to the state; and |
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(3) describing the steps taken by the comptroller to |
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collect the delinquent taxes. |
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(c) If a county or emergency services district determines |
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that a person doing business in the county or district is not |
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included in a comptroller's report, the county or district shall |
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report to the comptroller the name and address of the person. |
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Within 90 days after receiving the report from a county, the |
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comptroller shall send to the county or district: |
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(1) an explanation as to why the person is not |
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obligated for the [county] tax; |
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(2) a statement that the person is obligated for the |
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[county] tax and the tax is delinquent; or |
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(3) a certification that the person is obligated for |
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the [county] tax and that the full amount of the tax due has been |
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credited to the county's or district's account. |
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(d) The comptroller shall send by United States certified or |
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registered mail to the county attorney or the attorney of the |
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emergency services district a notice of each person who is |
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delinquent in the payment to the county or district of the taxes |
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authorized by this chapter and shall send a copy of the notice to |
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the attorney general. A notice sent under this subsection is a |
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certification of the amount of tax owed and is prima facie evidence |
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of a determination of that amount and of its delinquency. |
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(e) In this section, "emergency services district" means a |
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district created under Chapter 775 or 776, Health and Safety Code. |
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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, 2009. |