Bill Text: TX HB1370 | 2017-2018 | 85th 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) 2017-05-03 - Postponed [HB1370 Detail]

Download: Texas-2017-HB1370-Comm_Sub.html
  85R17965 TJB-F
 
  By: Springer H.B. No. 1370
 
  Substitute the following for H.B. No. 1370:
 
  By:  Raymond C.S.H.B. No. 1370
 
 
 
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.  Sections 321.3022(a-1) and (a-2), 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 tax payments remitted to
  the comptroller by each person doing business in the municipality
  or other local governmental 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.
         (a-2)  The comptroller on request shall provide to a
  municipality or other local governmental entity that has adopted a
  tax under this chapter and that does not impose an ad valorem tax,
  or a municipality or other local governmental entity with a
  population less than 150,000 that has adopted a tax under this
  chapter, 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 $100 [$500].
         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; [and]
               (2)  information relating to tax payments remitted to
  the comptroller 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.
         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; [and]
               (2)  information relating to tax payments remitted to
  the comptroller by each person doing business in the county or other
  local governmental 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.
         SECTION 4.  The following provisions of the Tax Code are
  repealed:
               (1)  Sections 321.3022(c) and (d);
               (2)  Sections 322.2022(c) and (d); and
               (3)  Sections 323.3022(d) and (e).
         SECTION 5.  The changes in law made by this Act apply only to
  a request for information made on or after the effective date of
  this Act.
         SECTION 6.  This Act takes effect September 1, 2017.
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