| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to a report regarding the municipality or county of origin |
|
|
of tax revenue collected by the comptroller. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter B, Chapter 403, Government Code, is |
|
|
amended by adding Section 403.0142 to read as follows: |
|
|
Sec. 403.0142. REPORT ON ORIGIN OF TAX REVENUE. (a) Before |
|
|
each regular session of the legislature, the comptroller shall |
|
|
report to the legislature and the governor on the amount of revenue |
|
|
remitted to the comptroller in each municipality and county for |
|
|
each tax collected by the comptroller. The report may be included |
|
|
in any other report made by the comptroller. |
|
|
(b) The comptroller shall use tax returns to determine the |
|
|
amount of revenue remitted in each municipality and county for each |
|
|
tax collected by the comptroller. If that information for a |
|
|
particular tax is not available from tax returns, the comptroller |
|
|
shall use available statistical data to determine those amounts or |
|
|
may require taxpayers or other entities that remit taxes to the |
|
|
comptroller to report to the comptroller additional information |
|
|
necessary to make the report required by Subsection (a). |
|
|
(c) The comptroller shall report the information under |
|
|
Subsection (a) as an aggregate total for each tax without |
|
|
disclosing individual tax payments or taxpayers. |
|
|
(d) The comptroller shall publish the report required under |
|
|
Subsection (a) on the comptroller's Internet website not later than |
|
|
the 20th day after the date the report is provided to the |
|
|
legislature and the governor. |
|
|
SECTION 2. This Act takes effect September 1, 2011. |