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3 Document(s) [ Subject: Use taxes ]

Committee: House Ways and Means
Title: Interim Report
Library Catalog Title: House Committee on Ways and Means, Texas House of Representatives interim report, 2002 : a report to the House of Representatives, 78th Texas Legislature.
Subjects: e-commerce | Franchise taxes | Internet | Property taxes | Sales taxes | Special taxing districts | Tax appraisals | Tax credits | Use taxes |
Library Call Number: L1836.77 w368
Session: 77th R.S. (2001)
Online version: View report [132 pages  File size: 2,006 kb]
Charges: This report should address the charges below.
1. Review the laws and procedures governing appeals of appraised values for property tax purposes. Consider whether a low-cost alternative to district court would be beneficial in disputes involving small amounts of money. Also review the process by which the Comptroller of Public Accounts reviews and adjusts the values assigned by appraisal districts, including possible hardships on local taxing jurisdictions when adjustments are made.
2. Review the dedicated uses of the additional municipal sales and use tax, sales and use taxes imposed under Chapters 451-453 of the Transportation Code, sales and use taxes for special purpose taxing authorities, county sales and use taxes, county health services sales and use tax, and county sales and use tax for landfill and criminal detention centers, and municipal and county hotel occupancy taxes. Assess the impact such taxes have on the ability of communities to respond to changes in demand for and use of governmental services.
3. Continue to study the economic impact of Internet commerce on state and local tax revenues, and monitor federal legislation and action relating to Internet taxation, including state participation in multi-state efforts to simplify the administration of sales and use taxes.
4. Review the effects of franchise tax credits authorized by SB 441, 76th Legislature, Regular Session, and evaluate their success in achieving legislative goals.
5. Actively monitor agencies and programs under the committee's oversight jurisdiction.
Committee: House Ways and Means
Title: Interim Report
Library Catalog Title: House Committee on Ways and Means, Texas House of Representatives interim report, 2000 : a report to the House of Representatives, 77th Texas Legislature.
Subjects: e-commerce | Internet | Natural gas industry | Oil industry | Sales tax exemptions | Sales taxes | Severance taxes | Tax credits | Tax holidays | Tax incentives | Tax revenue | Tax system | Use taxes | Wages |
Library Call Number: L1836.76 w368
Session: 76th R.S. (1999)
Online version: View report [64 pages  File size: 3,235 kb]
Charges: This report should address the charges below.
1. Study the economic impact of Internet commerce on state and local tax revenues. Monitor the activities and recommendations of the federal Advisory Commission on Electronic Commerce.
2. Identify and list the specific changes to the tax structure that would: (1) produce the most positive effect on gross state product; (2) produce the most positive effect on the creation and retention of jobs that pay a living wage; (3) most benefit troubled or declining industries, such as agriculture or oil production; (4) promote enhanced tax equity, including mitigation of the regressivity of the current tax structure; and (5) address loopholes that permit certain classes of taxpayers to avoid equitable taxation. Each list should be a separate list, and any tax changes recommended should take into account the revenue needs of the state.
3. Review the tax exemptions and credits approved by the 76th Legislature, including SB 441, 76th Legislature, Regular Session, and the emergency severance tax measures, and evaluate their success in achieving legislative goals.
Committee: House Business and Commerce
Title: Interim report
Library Catalog Title: Interim studies / Business and Commerce Committee.
Subjects: Commerce, Texas Department of | Construction industry | Economic development | General contractors | International trade | Job training programs | Liens | Mergers and acquisitions | Mexico | Privatization | Statutory revision | Tourism | Use taxes | Welfare | Welfare-to-work |
Library Call Number: L1836.70 b964
Session: 70th R.S. (1987)
Online version: View report [180 pages  File size: 5,263 kb]
Charges: This report should address the charges below.
1. To monitor all activities and to have budget oversight responsibilities for those agencies, boards and commissions as listed in Rule 3, Section 3, including the new Department of Commerce and Strategic Policy Commission.
2. To study the possible revision of Chapter 53, Texas Property Code (Mechanic's Liens).
3. To study all issues relating to economic development and diversification through trade and commercial arrangements between business enterprises in Texas and those in Mexico and other Latin American nations.
4. To study and monitor the effectiveness of the agency consolidations and creation of the Department of Commerce.
5. To study and monitor the Department of Commerce's implementation of the requirements of Article 5 (Small Business Assistance), Article 6 (Business Permit Office), and Article 7 (State and Local Permits) in reducing unnecessary governmental regulatory delays that inhibit the economic development of the state.
6. To study the cost/benefits and potential scope of private contracting for governmental services by the State.
7. To study the effect and feasibility of state legislation governing hostile corporate takeovers of domestic corporations.
8. To study methods by which the results of state recruiting programs of business and industry relocation efforts can be measured in terms of cost-benefit to Texas, including a survey of other states' methods of measuring effectiveness.
9. To study the use of the Hotel-Motel Tax.

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