Bill Text: TX HB270 | 2011-2012 | 82nd Legislature | Comm Sub


Bill Title: Relating to sales and use tax information provided to certain local governmental entities.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-05-09 - Laid on the table subject to call [HB270 Detail]

Download: Texas-2011-HB270-Comm_Sub.html
  82R13931 KLA-F
 
  By: Hilderbran H.B. No. 270
 
  Substitute the following for H.B. No. 270:
 
  By:  Otto C.S.H.B. No. 270
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to sales and use tax information provided to certain local
  governmental entities.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 321.3022(a-1), Tax Code, is 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 [$25,000]; and
               (2)  any other information as provided by this section.
         SECTION 2.  Section 322.2022(a), Tax Code, is 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 [$25,000]; and
               (2)  any other information as provided by this section.
         SECTION 3.  Section 323.3022(b), Tax Code, is 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 [$25,000]; and
               (2)  any other information as provided by this section.
         SECTION 4.  The change in law made by this Act applies only
  to a request for information made on or after the effective date of
  this Act. The change in law made by this Act does not affect a
  request for information made before the effective date of this Act,
  regardless of whether the comptroller provides the requested
  information before, on, or after that date.
         SECTION 5.  This Act takes effect September 1, 2011.
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