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A BILL TO BE ENTITLED
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AN ACT
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relating to sales and use tax information provided to certain local |
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governmental entities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 321.3022(a-1) and (a-2), 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 tax payments remitted to |
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the comptroller by each person doing business in the municipality |
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or other local governmental entity by individual outlet as reported |
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to the 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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(a-2) The comptroller on request shall provide to a |
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municipality or other local governmental entity that has adopted a |
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tax under this chapter and that does not impose an ad valorem tax, |
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or a municipality or other local governmental entity with a |
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population less than 150,000 that has adopted a tax under this |
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chapter, information relating to the amount of tax paid to the |
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municipality 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 municipality 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 $100 [$500]. |
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SECTION 2. Section 322.2022(a), Tax Code, is amended to |
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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 tax payments remitted to |
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the comptroller by each person doing business in the area included |
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in the entity 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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SECTION 3. Section 323.3022(b), Tax Code, is amended to |
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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 tax payments remitted to |
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the comptroller by each person doing business in the county or other |
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local governmental 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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SECTION 4. The following provisions of the Tax Code are |
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repealed: |
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(1) Sections 321.3022(c) and (d); |
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(2) Sections 322.2022(c) and (d); and |
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(3) Sections 323.3022(d) and (e). |
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SECTION 5. The changes in law made by this Act apply only to |
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a request for information made on or after the effective date of |
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this Act. |
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SECTION 6. This Act takes effect September 1, 2017. |