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INTRODUCED
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HOUSE COMMITTEE
SUBSTITUTE
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SECTION 1. Section 111.0045,
Tax Code, is amended by adding Subsection (c) to read as follows:
(c) The comptroller may
delegate to a person employed or designated by a municipality or county the
power to perform duties as provided by Sections 321.302(c)(4) and
323.302(c)(4).
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No
equivalent provision.
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SECTION 2. Section
151.023(b), Tax Code, is amended.
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SECTION 1. Same as introduced
version.
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SECTION 3. Section
151.027(c), Tax Code, is amended to read as follows:
(c) This section does not
prohibit:
(1) the examination of
information, if authorized by the comptroller, by another state officer or
law enforcement officer, by a tax official of another state, by a tax
official of the United Mexican States, or by an official of the United
States if a reciprocal agreement exists;
(2) the delivery to a
taxpayer, or a taxpayer's authorized representative, of a copy of a report
or other paper filed by the taxpayer under this chapter;
(3) the publication of
statistics classified to prevent the identification of a particular report
or items in a particular report;
(4) the use of records,
reports, or information secured, derived, or obtained by the attorney
general or the comptroller in an action under this chapter against the same
taxpayer who furnished the information;
(5) the delivery to a
successor, receiver, executor, administrator, assignee, or guarantor of a
taxpayer of information about items included in the measure and amounts of
any unpaid tax or amounts of tax, penalties, and interest required to be collected;
(6) the delivery of
information, including complete audit and tax compliance information,
to a municipality, county, or other local governmental entity in accordance
with Section 321.3022, 321.3023,
322.2022, [or] 323.3022, or
323.3023; or
(7) the release of
information in or derived from a record, report, or other instrument
required to be furnished under this chapter by a governmental body, as that
term is defined in Section 552.003, Government Code.
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SECTION 2. Section
151.027(c), Tax Code, is amended to read as follows:
(c) This section does not
prohibit:
(1) the examination of
information, if authorized by the comptroller, by another state officer or
law enforcement officer, by a tax official of another state, by a tax
official of the United Mexican States, or by an official of the United
States if a reciprocal agreement exists;
(2) the delivery to a
taxpayer, or a taxpayer's authorized representative, of a copy of a report
or other paper filed by the taxpayer under this chapter;
(3) the publication of
statistics classified to prevent the identification of a particular report
or items in a particular report;
(4) the use of records,
reports, or information secured, derived, or obtained by the attorney
general or the comptroller in an action under this chapter against the same
taxpayer who furnished the information;
(5) the delivery to a
successor, receiver, executor, administrator, assignee, or guarantor of a
taxpayer of information about items included in the measure and amounts of
any unpaid tax or amounts of tax, penalties, and interest required to be
collected;
(6) the delivery of
information, including complete audit and tax compliance information,
to a municipality, county, or other local governmental entity in accordance
with Section 321.302, 321.3022,
322.2022, or 323.3022; or
(7) the release of
information in or derived from a record, report, or other instrument
required to be furnished under this chapter by a governmental body, as that
term is defined in Section 552.003, Government Code.
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SECTION 4. Section 321.302,
Tax Code, is amended by amending Subsections (b) and (c) and adding
Subsections (e) and (f) to read as follows:
(b) If a municipality
requests an additional report, the comptroller shall make an additional
quarterly report to the municipality including the name, address, and
account number, if any, of, and the amount of tax received and the
amount due to the municipality from, each person doing business
in the municipality who has failed to pay the tax under this chapter to the
municipality or under Chapter 151. The additional report must also include
statements:
(1) showing whether or not
there has been a partial tax payment, and, if so, the proportional
allocation to the municipality of the partial payment, by the
delinquent taxpayer;
(2) showing whether or not
the taxpayer is delinquent in the payment of sales and use taxes to the
state; [and]
(3) describing the steps
taken by the comptroller to collect the delinquent taxes;
(4) showing the tax
periods covered by the delinquencies and the amount of delinquency in each
period; and
(5) if the comptroller has not made the appropriate allocation to
the municipality, the date by which the comptroller will make that
allocation.
(c) If a municipality
determines that a person doing business in the municipality has wholly
or partly collected or reported taxes incorrectly under this chapter [is
not included in a comptroller's report], the municipality shall report
to the comptroller the name and address of the person. Within 120 [90]
days after receiving the report from a municipality, the comptroller shall
send to the municipality:
(1) an explanation as to why
the person is not obligated for the municipal tax;
(2) a statement that the
person is obligated for the municipal tax and the tax is delinquent that
includes:
(A) a description of the
action the comptroller is taking to collect the delinquent tax;
(B) an estimate of the delinquent tax due to the municipality and
the tax periods covered by the delinquency;
(C) the date by which the
comptroller will complete the review and the
date by which the comptroller will make all delinquent funds available to
the municipality; and
(D) the date and periods
covered by the most recent audit of the person by the comptroller or a
statement that the comptroller has not conducted an audit of the person;
[or]
(3) a certification that the
person is obligated for the municipal tax, the periods for which the
person is obligated, [and that] the [full] amount of the
tax due in each period that the person is obligated, and a statement as
to whether the tax due has been credited to the municipality's account;
or
(4) a statement authorizing a person employed by or designated by
the municipality to perform the duties assigned to the comptroller under
Sections 111.004 and 151.023.
(e) If a municipality
disagrees with a determination made by the comptroller under Subsection
(c), the municipality may petition the comptroller for a redetermination
under Section 111.009. For purposes of that section and any related
provisions in Chapter 111, a municipality is a party having a direct
interest in the comptroller's determination.
(f) The comptroller may
set and collect from the municipality or other local governmental entity reasonable
fees to cover the expense of compiling and providing information or
providing access to the administrative appeals
process authorized by this section.
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SECTION 3. Section 321.302,
Tax Code, is amended by amending Subsections (b) and (c) and adding
Subsections (e) and (f) to read as follows:
(b) If a municipality
requests an additional report, the comptroller shall make an additional
quarterly report to the municipality including the name, address, and
account number, if any, of, and the amount of tax received and the
amount due to the municipality from, each person doing business
in the municipality who has failed to pay the tax under this chapter to the
municipality or under Chapter 151. The additional report must also include
statements:
(1) showing whether or not
there has been a partial tax payment, and, if so, the proportional
allocation to the municipality of the partial payment, by the
delinquent taxpayer;
(2) showing whether or not
the taxpayer is delinquent in the payment of sales and use taxes to the
state; [and]
(3) describing the steps
taken by the comptroller to collect the delinquent taxes; and
(4) showing the tax
periods covered by the delinquencies and the amount of delinquency in each
period.
(c) If a municipality
determines that a person doing business in the municipality has wholly
or partly collected or reported taxes incorrectly under this chapter [is
not included in a comptroller's report], the municipality shall report
to the comptroller the name and address of the person. Within 120 [90]
days after receiving the report from a municipality, the comptroller shall
send to the municipality:
(1) an explanation as to why
the person is not obligated for the municipal tax;
(2) a statement that the
person is obligated for the municipal tax and the tax is delinquent that
includes:
(A) a description of the
action the comptroller is taking to collect the delinquent tax;
(B) the date by which the
comptroller will begin the initial
review; and
(C) the date and periods
covered by the most recent audit of the person by the comptroller if the comptroller has conducted an audit of the
person during the previous 10 years, or a statement that the
comptroller has not conducted an audit of the person during the previous 10 years; [or]
(3) a certification that the
person is obligated for the municipal tax, the periods for which the
person is obligated, [and that] the [full] amount of the
tax due in each period that the person is obligated, and a statement as
to whether the tax due has been credited to the municipality's account;
or
(4) an acknowledgment that by providing the report to the
comptroller, the municipality has reserved the right to receive from the
comptroller any tax due to the municipality and collected by the comptroller
from the person that is the subject of the report for the four years
preceding the date the comptroller received the report from the
municipality.
(e) If a municipality
disagrees with a determination made by the comptroller under Subsection (c)
regarding a taxpayer's obligation or
delinquency or the amount of tax due that has been credited to the
municipality's account, the municipality may petition the
comptroller for a redetermination under Section 111.009. For purposes of
that section and any related provisions in Chapter 111, a municipality is a
party having a direct interest in the comptroller's determination.
(f) The comptroller may
set and collect from the municipality or other local governmental entity
reasonable fees to cover the expense of compiling and providing information
or providing access to the administrative process authorized by this
section.
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SECTION 5. Sections
321.3022(a-1) and (c), Tax Code, are amended to read as follows:
(a-1) Except as otherwise
provided by this section, the comptroller on request shall provide to a
municipality or other local governmental entity that has adopted a tax
under this chapter:
(1) information relating to
the amount of tax paid to the municipality or other local governmental
entity under this chapter during the preceding or current calendar year by
each person doing business in the municipality or other local governmental
entity who annually remits to the comptroller state and local sales tax
payments of more than $5,000; [and]
(2) information relating
to the gross sales, taxable sales, and taxable purchases by each person
doing business in the municipality by individual outlet as reported to the
comptroller on a sales and use tax return; and
(3) any other
information as provided by this section.
(c) The comptroller on
request shall provide to a municipality or other local governmental entity
a sales and use tax audit report, including any supporting documentation,
related to applicable local sales tax collections and corrections [shall
provide the information under Subsection (b) as an aggregate total for all
persons doing business in the defined area without disclosing individual
tax payments].
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SECTION 4. Sections
321.3022(a-1), (c), and (f), Tax Code, are amended to read as follows:
(a-1) Except as otherwise
provided by this section, the comptroller on request shall provide to a
municipality or other local governmental entity that has adopted a tax
under this chapter:
(1) information relating to
the amount of tax paid to the municipality or other local governmental
entity under this chapter during the preceding or current calendar year by
each person doing business in the municipality or other local governmental
entity who annually remits to the comptroller state and local sales tax payments
of more than $5,000; [and]
(2) information relating
to the gross sales, taxable sales, and taxable purchases by each person
doing business in the municipality by individual outlet as reported to the
comptroller on a sales and use tax return; and
(3) any other
information as provided by this section.
(c) The comptroller on
request shall provide to a municipality or other local governmental entity
a sales and use tax audit report, including any supporting documentation,
related to applicable local sales tax collections and corrections [shall
provide the information under Subsection (b) as an aggregate total for all
persons doing business in the defined area without disclosing individual
tax payments].
(f)
Information received by a municipality or other local governmental entity
under this section is confidential, is not open to public inspection, and
may be used only for the purpose of economic forecasting, for
determining a taxpayer's compliance with Sections 321.203 and 321.205,
for internal auditing of a tax paid to the municipality or other local
governmental entity under this chapter, or for the purpose described in
Subsection (g).
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SECTION 6. Subchapter D,
Chapter 321, Tax Code, is amended by adding Section 321.3023 to read as
follows:
Sec. 321.3023.
CLARIFICATION REQUEST. (a) A municipality or other local governmental
entity that has adopted a tax under this chapter may submit to the
comptroller a request for a determination of the appropriate location at
which sales or uses were consummated in accordance with Sections 321.203
and 321.205. The request may include a question in relation to specific
sales or uses or may include a fact pattern relating to sales and uses.
(b) The comptroller shall
respond to the request by a municipality or other local governmental entity
under this section not later than the 90th day after the date the
comptroller receives the request. The response must include a statement of
the comptroller's determination.
(c) A municipality may
use the response from the comptroller in communications with a person,
office, or outlet to encourage or compel compliance with this chapter.
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No
equivalent provision.
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SECTION 7. 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 321.3023;
(8) Section 321.303;
(9) [(8)]
Section 321.304;
(10) [(9)]
Section 321.305; and
(11) [(10)]
Section 321.510.
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No
equivalent provision.
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SECTION 8. Section
322.202(a), Tax Code, is amended to read as follows:
(a) The comptroller shall
report to a taxing entity on the entity's sales and use taxes by making
substantially the same reports that are required to be made by the
comptroller to a municipality under Sections 321.302(a), (b), and (c). A
taxing entity that disagrees with a determination made by the comptroller
in a report made under this section may petition the comptroller in the
same manner and with the same authority and obligations as a municipality
under Sections 321.302(e) and (f).
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No
equivalent provision.
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SECTION 9. Sections
322.2022(a) and (c), Tax Code, are amended to read as follows:
(a) Except as otherwise
provided by this section, the comptroller on request shall provide to a
taxing entity:
(1) information relating to
the amount of tax paid to the entity under this chapter during the
preceding or current calendar year by each person doing business in the
area included in the entity who annually remits to the comptroller state
and local sales tax payments of more than $5,000; [and]
(2) information relating
to the gross sales, taxable sales, and taxable purchases by each person
doing business in the area included in the entity by individual outlet as
reported to the comptroller on a sales and use tax return; and
(3) any other
information as provided by this section.
(c) The comptroller on
request shall provide to a taxing entity a sales and use tax audit report,
including any supporting documentation, related to applicable local sales
tax collections and corrections [shall provide the information under
Subsection (b) as an aggregate total for all persons doing business in the
defined area without disclosing individual tax payments].
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No
equivalent provision.
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SECTION 10. Section 323.302,
Tax Code, is amended by amending Subsections (b) and (c) and adding
Subsections (e) and (f) to read as follows:
(b) If a county requests an
additional report, the comptroller shall make an additional quarterly
report to the county including the name, address, and account number, if
any, of, and the amount of tax received and the amount due to the
county from, each person doing business in the county who has failed to
pay the tax under this chapter to the county or under Chapter 151. The
additional report must also include statements:
(1) showing whether or not
there has been a partial tax payment, and, if so, the proportional
allocation to the county of the partial payment, by the delinquent
taxpayer;
(2) showing whether or not
the taxpayer is delinquent in the payment of sales and use taxes to the
state; [and]
(3) describing the steps
taken by the comptroller to collect the delinquent taxes;
(4) showing the tax
periods covered by the delinquencies and the amount of delinquency in each
period; and
(5) if the comptroller
has not made the appropriate allocation to the county, the date by which
the comptroller will make that allocation.
(c) If a county determines
that a person doing business in the county has wholly or partly
collected or reported taxes incorrectly under this chapter [is not
included in a comptroller's report], the county shall report to the
comptroller the name and address of the person. Within 120 [90]
days after receiving the report from a county, the comptroller shall send
to the county:
(1) an explanation as to why
the person is not obligated for the county tax;
(2) a statement that the
person is obligated for the county tax and the tax is delinquent that
includes:
(A) a description of the
action the comptroller is taking to collect the delinquent tax;
(B) an estimate of the
delinquent tax due to the county and the tax periods covered by the
delinquency;
(C) the date by which the
comptroller will complete the review and the date by which the comptroller
will make all delinquent funds available to the county; and
(D) the date and periods
covered by the most recent audit of the person by the comptroller or a
statement that the comptroller has not conducted an audit of the person;
[or]
(3) a certification that the
person is obligated for the county tax, the periods for which the person
is obligated, [and that] the [full] amount of the tax due
in each period that the person is obligated, and a statement as to
whether the tax due has been credited to the county's account; or
(4) a statement
authorizing a person employed by or designated by the county to perform the
duties assigned to the comptroller under Sections 111.004 and 151.023.
(e) If a county disagrees
with a determination made by the comptroller under Subsection (c), the
county may petition the comptroller for a redetermination under Section
111.009. For purposes of that section and any related provisions in Chapter
111, a county is a party having a direct interest in the comptroller's
determination.
(f) The comptroller may
set and collect from the county or other local governmental entity
reasonable fees to cover the expense of compiling and providing information
or providing access to the administrative appeals process authorized by
this section.
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No
equivalent provision.
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SECTION 11. Sections
323.3022(b) and (d), Tax Code, are amended to read as follows:
(b) Except as otherwise
provided by this section, the comptroller on request shall provide to a
county or other local governmental entity that has adopted a tax under this
chapter:
(1) information relating to
the amount of tax paid to the county or other local governmental entity
under this chapter during the preceding or current calendar year by each
person doing business in the county or other local governmental entity who
annually remits to the comptroller state and local sales tax payments of
more than $5,000; [and]
(2) information relating
to the gross sales, taxable sales, and taxable purchases by each person
doing business in the county by individual outlet as reported to the
comptroller on a sales and use tax return; and
(3) any other
information as provided by this section.
(d) The comptroller on
request shall provide to a county or other local governmental entity a
sales and use tax audit report, including any supporting documentation,
related to applicable local sales tax collections and corrections [shall
provide the information under Subsection (c) as an aggregate total for all
persons doing business in the defined area without disclosing individual
tax payments].
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No
equivalent provision.
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SECTION 12. Subchapter D,
Chapter 323, Tax Code, is amended by adding Section 323.3023 to read as
follows:
Sec. 323.3023.
CLARIFICATION REQUEST. (a) A county or other local governmental entity
that has adopted a tax under this chapter may submit to the comptroller a
request for a determination of the appropriate location at which sales or
uses were consummated in accordance with Sections 323.203 and 323.205. The
request may include a question in relation to specific sales or uses or may
include a fact pattern relating to sales and uses.
(b) The comptroller shall
respond to the request by a county or other local governmental entity under
this section not later than the 90th day after the date the comptroller
receives the request. The response must include a statement of the comptroller's
determination.
(c) A county may use the
response from the comptroller in communications with a person, office, or
outlet to encourage or compel compliance with this chapter.
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No
equivalent provision.
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SECTION 13. This Act takes
effect September 1, 2013.
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SECTION 5. Same as introduced
version.
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