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

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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-Engrossed.html

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By: Bonnen of Galveston, Fallon H.B. No. 1871

A BILL TO BE ENTITLED
AN ACT
rela
ting 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 full amount of tax due 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 by the delinquent taxpayer;
(2) showing whether or not the taxpayer is delinquent
in the payment of sales and use taxes due to the municipality or to
the state; and
(3) describing the steps taken by the comptroller to
collect or allocate the delinquent taxes due to the municipality.
(c) If a municipality determines that a person doing
business in the municipality has not fully collected or reported
taxes due to the municipality 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 and must include with
the report a detailed statement of the facts and legal authorities
that support the municipality's determination that the taxes have
not been fully collected or reported. 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 and allocate 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.
(e) 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.
(f) A municipality providing a report to the comptroller
under Subsection (c) preserves the right to receive from the
comptroller the tax reported to the comptroller and found to be due
to the municipality 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.
(g) Information received by a municipality under this
section is confidential and not subject to disclosure under Chapter
552, Government Code. The information may be used by the
municipality only for the purpose of economic forecasting or for
internal auditing of a tax paid to the municipality under this
chapter.
SECTION 2. This Act takes effect September 1, 2015.