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.