Bill Text: TX HB1871 | 2015-2016 | 84th Legislature | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Relating to the duty of the comptroller to report sales and use tax information to certain taxing entities.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Engrossed - Dead) 2015-05-19 - Left pending in committee [HB1871 Detail]

Download: Texas-2015-HB1871-Introduced.html

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84R3589 TJB-F
By: Bonnen of Galveston H.B. No. 1871

A BILL TO BE ENTITLED
AN ACT
relating to the duty of the comptroller to report sales and use tax
information to certain taxing entities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 321.302, Tax Code, is amended by
amending Subsections (b) and (c) and adding Subsections (e), (f),
and (g) 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.
(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; and
(B) 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, 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.
(g) A municipality providing a report to the comptroller
under Subsection (c) preserves 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 receives the
report from the municipality and for each subsequent reporting
period until the comptroller has fulfilled the comptroller's duties
under that subsection.
SECTION 2. This Act takes effect September 1, 2015.