Bill Text: TX SB758 | 2011-2012 | 82nd Legislature | Enrolled
Bill Title: Relating to sales and use tax information provided to certain local governmental entities.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2011-05-27 - Effective on 9/1/11 [SB758 Detail]
Download: Texas-2011-SB758-Enrolled.html
S.B. No. 758 |
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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. Subsection (a-1), Section 321.3022, 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 [ |
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(2) any other information as provided by this section. | ||
SECTION 2. Subsection (a), Section 322.2022, 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 [ |
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(2) any other information as provided by this section. | ||
SECTION 3. Subsection (b), Section 323.3022, 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 [ |
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(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 of public accounts provides | ||
the requested information before, on, or after that date. | ||
SECTION 5. This Act takes effect September 1, 2011. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I hereby certify that S.B. No. 758 passed the Senate on | ||
April 12, 2011, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
I hereby certify that S.B. No. 758 passed the House on | ||
May 10, 2011, by the following vote: Yeas 142, Nays 0, two | ||
present not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
Approved: | ||
______________________________ | ||
Date | ||
______________________________ | ||
Governor |