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