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AN ACT
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relating to sales and use tax information provided to certain local |
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governmental entities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsection (a-1), Section 321.3022, Tax Code, is |
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amended to read as follows: |
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(a-1) Except as otherwise provided by this section, the |
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comptroller on request shall provide to a municipality or other |
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local governmental entity that has adopted a tax under this |
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chapter: |
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(1) information relating to the amount of tax paid to |
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the municipality or other local governmental entity under this |
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chapter during the preceding or current calendar year by each |
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person doing business in the municipality or other local |
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governmental entity who annually remits to the comptroller state |
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and local sales tax payments of more than $5,000 [$25,000]; and |
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(2) any other information as provided by this section. |
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SECTION 2. Subsection (a), Section 322.2022, Tax Code, is |
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amended to read as follows: |
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(a) Except as otherwise provided by this section, the |
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comptroller on request shall provide to a taxing entity: |
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(1) information relating to the amount of tax paid to |
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the entity under this chapter during the preceding or current |
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calendar year by each person doing business in the area included in |
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the entity who annually remits to the comptroller state and local |
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sales tax payments of more than $5,000 [$25,000]; and |
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(2) any other information as provided by this section. |
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SECTION 3. Subsection (b), Section 323.3022, Tax Code, is |
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amended to read as follows: |
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(b) Except as otherwise provided by this section, the |
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comptroller on request shall provide to a county or other local |
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governmental entity that has adopted a tax under this chapter: |
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(1) information relating to the amount of tax paid to |
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the county or other local governmental entity under this chapter |
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during the preceding or current calendar year by each person doing |
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business in the county or other local governmental entity who |
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annually remits to the comptroller state and local sales tax |
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payments of more than $5,000 [$25,000]; and |
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(2) any other information as provided by this section. |
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SECTION 4. The change in law made by this Act applies only |
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to a request for information made on or after the effective date of |
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this Act. The change in law made by this Act does not affect a |
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request for information made before the effective date of this Act, |
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regardless of whether the comptroller of public accounts provides |
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the requested information before, on, or after that date. |
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SECTION 5. This Act takes effect September 1, 2011. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 758 passed the Senate on |
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April 12, 2011, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 758 passed the House on |
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May 10, 2011, by the following vote: Yeas 142, Nays 0, two |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |