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A BILL TO BE ENTITLED
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AN ACT
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relating to amended sales tax reports and the reallocation of sales |
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tax revenue. |
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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 321.510 to read as follows: |
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Sec. 321.510. REALLOCATION OF MUNICIPAL OR LOCAL |
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GOVERNMENTAL ENTITY TAX REVENUE. (a) In this section, "local |
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governmental entity" includes any governmental entity created by |
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the legislature that has a limited purpose or function, that has a |
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defined or restricted geographic territory, and that is authorized |
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by law to impose a local sales and use tax the imposition, |
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computation, administration, enforcement, and collection of which |
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is governed by this chapter. |
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(b) This section applies only if: |
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(1) the comptroller: |
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(A) reallocates local tax revenue from a |
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municipality or local governmental entity to another municipality |
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or local governmental entity; or |
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(B) refunds local tax revenue to a municipality |
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or local governmental entity that was previously allocated to |
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another municipality or local governmental entity; and |
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(2) the amount the comptroller reallocates or refunds |
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is at least equal to the lesser of: |
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(A) $200,000; |
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(B) an amount equal to 10 percent of the revenue |
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received by the municipality or local governmental entity under |
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this chapter during the calendar year preceding the calendar year |
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in which the reallocation or refund is made; or |
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(C) an amount that increases or decreases the |
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amount of revenue the municipality or local governmental entity |
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receives under this chapter during a calendar month by more than 15 |
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percent as compared to revenue received by the municipality or |
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local governmental entity during the same month in any previous |
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year. |
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(c) Subject to the criteria provided by this section, a |
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municipality or local governmental entity may request a review of |
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all available sales tax returns and reports in the comptroller's |
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possession filed by not more than five individual taxpayers doing |
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business in the municipality or local governmental entity that are |
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included and identified by the municipality or local governmental |
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entity from the information received from the comptroller under |
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Section 321.3022 and that relate to a reallocation or refund in an |
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amount described by Subsection (b). |
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(d) The comptroller shall provide the returns and reports |
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requested under Subsection (c) for review regardless of whether the |
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information in the returns or reports is confidential under state |
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law, including Sections 111.006 and 151.027. |
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(e) The provision of confidential information to a |
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municipality or local governmental entity under this section does |
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not affect the confidential nature of the information in the |
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returns or reports. A municipality or local governmental entity |
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shall use the information only in a manner that maintains the |
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confidential nature of the information and may not disclose or |
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release the information to the public. |
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(f) A municipality or local governmental entity must submit |
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the request under Subsection (c) not later than the 90th day after |
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the date the municipality or local governmental entity discovers a |
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reallocation or refund described by Subsection (b). |
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(g) Not earlier than the 30th day or later than the 90th day |
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after the date the comptroller receives a request under Subsection |
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(c), the comptroller shall provide the requested returns and |
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reports to the requesting municipality or local governmental entity |
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for review. |
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(h) The comptroller shall notify each affected taxpayer and |
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affected municipality or local governmental entity of a request |
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under Subsection (c). |
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(i) The comptroller may set and collect from a municipality |
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or local governmental entity a reasonable fee to cover the expense |
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of compiling and providing information under this section. |
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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 321.510. |
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SECTION 3. Subchapter F, Chapter 323, Tax Code, is amended |
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by adding Section 323.510 to read as follows: |
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Sec. 323.510. REALLOCATION OF COUNTY OR LOCAL GOVERNMENTAL |
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ENTITY TAX REVENUE. (a) In this section, "local governmental |
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entity" includes any governmental entity created by the legislature |
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|
that has a limited purpose or function, that has a defined or |
|
|
restricted geographic territory, and that is authorized by law to |
|
|
impose a local sales and use tax the imposition, computation, |
|
|
administration, enforcement, and collection of which is governed by |
|
|
this chapter. |
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|
(b) This section applies only if: |
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(1) the comptroller: |
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(A) reallocates local tax revenue from a county |
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or local governmental entity to another county or local |
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|
governmental entity; or |
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(B) refunds local tax revenue to a county or |
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local governmental entity that was previously allocated to another |
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county or local governmental entity; and |
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(2) the amount the comptroller reallocates or refunds |
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is at least equal to the lesser of: |
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(A) $200,000; |
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(B) an amount equal to 10 percent of the revenue |
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received by the county or local governmental entity under this |
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chapter during the calendar year preceding the calendar year in |
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which the reallocation or refund is made; or |
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(C) an amount that increases or decreases the |
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amount of revenue the county or local governmental entity receives |
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under this chapter during a calendar month by more than 15 percent |
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as compared to revenue received by the county or local governmental |
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entity during the same month in any previous year. |
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(c) Subject to the criteria provided by this section, a |
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county or local governmental entity may request a review of all |
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|
available sales tax returns and reports in the comptroller's |
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possession filed by not more than five individual taxpayers doing |
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|
business in the county or local governmental entity that are |
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|
included and identified by the county or local governmental entity |
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from the information received from the comptroller under Section |
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323.3022 and that relate to a reallocation or refund in an amount |
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described by Subsection (b). |
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(d) The comptroller shall provide the returns and reports |
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requested under Subsection (c) for review regardless of whether the |
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information in the returns or reports is confidential under state |
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|
law, including Sections 111.006 and 151.027. |
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|
(e) The provision of confidential information to a county or |
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local governmental entity under this section does not affect the |
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confidential nature of the information in the returns or reports. A |
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county or local governmental entity shall use the information only |
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in a manner that maintains the confidential nature of the |
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information and may not disclose or release the information to the |
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public. |
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(f) A county or local governmental entity must submit the |
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request under Subsection (c) not later than the 90th day after the |
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date the county or local governmental entity discovers a |
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reallocation or refund described by Subsection (b). |
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(g) Not earlier than the 30th day or later than the 90th day |
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after the date the comptroller receives a request under Subsection |
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(c), the comptroller shall provide the requested returns and |
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reports to the requesting county or local governmental entity for |
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review. |
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(h) The comptroller shall notify each affected taxpayer and |
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affected county or local governmental entity of a request under |
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Subsection (c). |
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(i) The comptroller may set and collect from a county or |
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local governmental entity a reasonable fee to cover the expense of |
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compiling and providing information under this section. |
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SECTION 4. This Act takes effect September 1, 2011. |