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A BILL TO BE ENTITLED
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AN ACT
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relating to the administration, collection, and enforcement of |
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sales and use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 111.0045, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) The comptroller may delegate to a person employed or |
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designated by a municipality or county the power to perform duties |
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as provided by Sections 321.302(c)(4) and 323.302(c)(4). |
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SECTION 2. Section 151.023(b), Tax Code, is amended to read |
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as follows: |
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(b) For the purpose of determining the amount of tax |
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collected and payable to the state and a municipality, county, or |
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other local governmental entity, the amount of tax accruing and |
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due, and whether a tax liability has been incurred under this |
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chapter and Chapter 321, 322, or 323, the comptroller or a person |
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authorized by the comptroller may: |
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(1) inspect at any time during business hours any |
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business premises where a taxable event has occurred and examine, |
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copy, and photograph the books, returns, records, papers, and |
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equipment relating to the conduct in question; and |
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(2) require by delivery of written notice to the |
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taxpayer or to an employee, representative, or agent of the |
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taxpayer that, not later than the 10th working day after the date |
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the notice is delivered, the taxpayer produce to an agent or |
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designated representative of the comptroller for inspection the |
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books, records, papers, and returns relating to the taxable |
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activity stated in the notice. |
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SECTION 3. Section 151.027(c), Tax Code, is amended to read |
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as follows: |
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(c) This section does not prohibit: |
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(1) the examination of information, if authorized by |
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the comptroller, by another state officer or law enforcement |
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officer, by a tax official of another state, by a tax official of |
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the United Mexican States, or by an official of the United States if |
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a reciprocal agreement exists; |
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(2) the delivery to a taxpayer, or a taxpayer's |
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authorized representative, of a copy of a report or other paper |
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filed by the taxpayer under this chapter; |
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(3) the publication of statistics classified to |
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prevent the identification of a particular report or items in a |
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particular report; |
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(4) the use of records, reports, or information |
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secured, derived, or obtained by the attorney general or the |
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comptroller in an action under this chapter against the same |
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taxpayer who furnished the information; |
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(5) the delivery to a successor, receiver, executor, |
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administrator, assignee, or guarantor of a taxpayer of information |
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about items included in the measure and amounts of any unpaid tax or |
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amounts of tax, penalties, and interest required to be collected; |
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(6) the delivery of information, including complete |
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audit and tax compliance information, to a municipality, county, or |
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other local governmental entity in accordance with Section |
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321.3022, 321.3023, 322.2022, [or] 323.3022, or 323.3023; or |
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(7) the release of information in or derived from a |
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record, report, or other instrument required to be furnished under |
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this chapter by a governmental body, as that term is defined in |
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Section 552.003, Government Code. |
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SECTION 4. Section 321.302, Tax Code, is amended by |
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amending Subsections (b) and (c) and adding Subsections (e) and (f) |
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to read as follows: |
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(b) If a municipality requests an additional report, the |
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comptroller shall make an additional quarterly report to the |
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municipality including the name, address, and account number, if |
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any, of, and the amount of tax received and the amount due to the |
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municipality from, each person doing business in the municipality |
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who has failed to pay the tax under this chapter to the municipality |
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or under Chapter 151. The additional report must also include |
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statements: |
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(1) showing whether or not there has been a partial tax |
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payment, and, if so, the proportional allocation to the |
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municipality of the partial 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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(4) showing the tax periods covered by the |
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delinquencies and the amount of delinquency in each period; and |
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(5) if the comptroller has not made the appropriate |
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allocation to the municipality, the date by which the comptroller |
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will make that allocation. |
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(c) If a municipality determines that a person doing |
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business in the municipality has wholly or partly collected or |
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reported taxes incorrectly under this chapter [is not included in a
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comptroller's report], the municipality shall report to the |
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comptroller the name and address of the person. Within 120 [90] |
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days after receiving the report from a municipality, the |
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comptroller shall send to the municipality: |
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(1) an explanation as to why the person is not |
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obligated for the municipal tax; |
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(2) a statement that the person is obligated for the |
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municipal tax and the tax is delinquent that includes: |
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(A) a description of the action the comptroller |
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is taking to collect the delinquent tax; |
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(B) an estimate of the delinquent tax due to the |
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municipality and the tax periods covered by the delinquency; |
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(C) the date by which the comptroller will |
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complete the review and the date by which the comptroller will make |
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all delinquent funds available to the municipality; and |
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(D) the date and periods covered by the most |
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recent audit of the person by the comptroller or a statement that |
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the comptroller has not conducted an audit of the person; [or] |
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(3) a certification that the person is obligated for |
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the municipal tax, the periods for which the person is obligated, |
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[and that] the [full] amount of the tax due in each period that the |
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person is obligated, and a statement as to whether the tax due has |
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been credited to the municipality's account; or |
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(4) a statement authorizing a person employed by or |
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designated by the municipality to perform the duties assigned to |
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the comptroller under Sections 111.004 and 151.023. |
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(e) If a municipality disagrees with a determination made by |
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the comptroller under Subsection (c), the municipality may petition |
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the comptroller for a redetermination under Section 111.009. For |
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purposes of that section and any related provisions in Chapter 111, |
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a municipality is a party having a direct interest in the |
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comptroller's determination. |
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(f) The comptroller may set and collect from the |
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municipality or other local governmental entity reasonable fees to |
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cover the expense of compiling and providing information or |
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providing access to the administrative appeals process authorized |
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by this section. |
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SECTION 5. Sections 321.3022(a-1) and (c), Tax Code, are |
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amended to read as follows: |
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(a-1) Except as otherwise provided by this section, the |
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comptroller on request shall provide to a municipality or other |
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local governmental entity that has adopted a tax under this |
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chapter: |
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(1) information relating to the amount of tax paid to |
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the municipality or other local governmental entity under this |
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chapter during the preceding or current calendar year by each |
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person doing business in the municipality or other local |
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governmental entity who annually remits to the comptroller state |
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and local sales tax payments of more than $5,000; [and] |
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(2) information relating to the gross sales, taxable |
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sales, and taxable purchases by each person doing business in the |
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municipality by individual outlet as reported to the comptroller on |
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a sales and use tax return; and |
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(3) any other information as provided by this section. |
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(c) The comptroller on request shall provide to a |
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municipality or other local governmental entity a sales and use tax |
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audit report, including any supporting documentation, related to |
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applicable local sales tax collections and corrections [shall
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provide the information under Subsection (b) as an aggregate total
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for all persons doing business in the defined area without
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disclosing individual tax payments]. |
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SECTION 6. Subchapter D, Chapter 321, Tax Code, is amended |
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by adding Section 321.3023 to read as follows: |
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Sec. 321.3023. CLARIFICATION REQUEST. (a) A municipality |
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or other local governmental entity that has adopted a tax under this |
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chapter may submit to the comptroller a request for a determination |
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of the appropriate location at which sales or uses were consummated |
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in accordance with Sections 321.203 and 321.205. The request may |
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include a question in relation to specific sales or uses or may |
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include a fact pattern relating to sales and uses. |
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(b) The comptroller shall respond to the request by a |
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municipality or other local governmental entity under this section |
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not later than the 90th day after the date the comptroller receives |
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the request. The response must include a statement of the |
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comptroller's determination. |
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(c) A municipality may use the response from the comptroller |
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in communications with a person, office, or outlet to encourage or |
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compel compliance with this chapter. |
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SECTION 7. 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 321.3023; |
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(8) Section 321.303; |
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(9) [(8)] Section 321.304; |
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(10) [(9)] Section 321.305; and |
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(11) [(10)] Section 321.510. |
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SECTION 8. Section 322.202(a), Tax Code, is amended to read |
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as follows: |
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(a) The comptroller shall report to a taxing entity on the |
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entity's sales and use taxes by making substantially the same |
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reports that are required to be made by the comptroller to a |
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municipality under Sections 321.302(a), (b), and (c). A taxing |
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entity that disagrees with a determination made by the comptroller |
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in a report made under this section may petition the comptroller in |
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the same manner and with the same authority and obligations as a |
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municipality under Sections 321.302(e) and (f). |
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SECTION 9. Sections 322.2022(a) and (c), Tax Code, are |
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amended to read as follows: |
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(a) Except as otherwise provided by this section, the |
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comptroller on request shall provide to a taxing entity: |
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(1) information relating to the amount of tax paid to |
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the entity under this chapter during the preceding or current |
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calendar year by each person doing business in the area included in |
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the entity who annually remits to the comptroller state and local |
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sales tax payments of more than $5,000; [and] |
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(2) information relating to the gross sales, taxable |
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sales, and taxable purchases by each person doing business in the |
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area included in the entity by individual outlet as reported to the |
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comptroller on a sales and use tax return; and |
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(3) any other information as provided by this section. |
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(c) The comptroller on request shall provide to a taxing |
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entity a sales and use tax audit report, including any supporting |
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documentation, related to applicable local sales tax collections |
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and corrections [shall provide the information under Subsection (b)
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as an aggregate total for all persons doing business in the defined
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area without disclosing individual tax payments]. |
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SECTION 10. Section 323.302, Tax Code, is amended by |
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amending Subsections (b) and (c) and adding Subsections (e) and (f) |
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to read as follows: |
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(b) If a county requests an additional report, the |
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comptroller shall make an additional quarterly report to the county |
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including the name, address, and account number, if any, of, and the |
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amount of tax received and the amount due to the county from, each |
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person doing business in the county who has failed to pay the tax |
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under this chapter to the county or under Chapter 151. The |
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additional report must also include statements: |
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(1) showing whether or not there has been a partial tax |
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payment, and, if so, the proportional allocation to the county of |
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the partial 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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(4) showing the tax periods covered by the |
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delinquencies and the amount of delinquency in each period; and |
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(5) if the comptroller has not made the appropriate |
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allocation to the county, the date by which the comptroller will |
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make that allocation. |
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(c) If a county determines that a person doing business in |
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the county has wholly or partly collected or reported taxes |
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incorrectly under this chapter [is not included in a comptroller's
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report], the county shall report to the comptroller the name and |
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address of the person. Within 120 [90] days after receiving the |
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report from a county, the comptroller shall send to the county: |
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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 that includes: |
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(A) a description of the action the comptroller |
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is taking to collect the delinquent tax; |
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(B) an estimate of the delinquent tax due to the |
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county and the tax periods covered by the delinquency; |
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(C) the date by which the comptroller will |
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complete the review and the date by which the comptroller will make |
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all delinquent funds available to the county; and |
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(D) the date and periods covered by the most |
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recent audit of the person by the comptroller or a statement that |
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the comptroller has not conducted an audit of the person; [or] |
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(3) a certification that the person is obligated for |
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the county tax, the periods for which the person is obligated, [and
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that] the [full] amount of the tax due in each period that the |
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person is obligated, and a statement as to whether the tax due has |
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been credited to the county's account; or |
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(4) a statement authorizing a person employed by or |
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designated by the county to perform the duties assigned to the |
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comptroller under Sections 111.004 and 151.023. |
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(e) If a county disagrees with a determination made by the |
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comptroller under Subsection (c), the county may petition the |
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comptroller for a redetermination under Section 111.009. For |
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purposes of that section and any related provisions in Chapter 111, |
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a county is a party having a direct interest in the comptroller's |
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determination. |
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(f) The comptroller may set and collect from the county or |
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other local governmental entity reasonable fees to cover the |
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expense of compiling and providing information or providing access |
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to the administrative appeals process authorized by this section. |
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SECTION 11. Sections 323.3022(b) and (d), Tax Code, are |
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amended to read as follows: |
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(b) Except as otherwise provided by this section, the |
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comptroller on request shall provide to a county or other local |
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governmental entity that has adopted a tax under this chapter: |
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(1) information relating to the amount of tax paid to |
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the county or other local governmental entity under this chapter |
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during the preceding or current calendar year by each person doing |
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business in the county or other local governmental entity who |
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annually remits to the comptroller state and local sales tax |
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payments of more than $5,000; [and] |
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(2) information relating to the gross sales, taxable |
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sales, and taxable purchases by each person doing business in the |
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county by individual outlet as reported to the comptroller on a |
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sales and use tax return; and |
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(3) any other information as provided by this section. |
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(d) The comptroller on request shall provide to a county or |
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other local governmental entity a sales and use tax audit report, |
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including any supporting documentation, related to applicable |
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local sales tax collections and corrections [shall provide the
|
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information under Subsection (c) as an aggregate total for all
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persons doing business in the defined area without disclosing
|
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individual tax payments]. |
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SECTION 12. Subchapter D, Chapter 323, Tax Code, is amended |
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by adding Section 323.3023 to read as follows: |
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Sec. 323.3023. CLARIFICATION REQUEST. (a) A county or |
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other local governmental entity that has adopted a tax under this |
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chapter may submit to the comptroller a request for a determination |
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of the appropriate location at which sales or uses were consummated |
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in accordance with Sections 323.203 and 323.205. The request may |
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include a question in relation to specific sales or uses or may |
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include a fact pattern relating to sales and uses. |
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(b) The comptroller shall respond to the request by a county |
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or other local governmental entity under this section not later |
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than the 90th day after the date the comptroller receives the |
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request. The response must include a statement of the comptroller's |
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determination. |
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(c) A county may use the response from the comptroller in |
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communications with a person, office, or outlet to encourage or |
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compel compliance with this chapter. |
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SECTION 13. This Act takes effect September 1, 2013. |