HBA-RAR H.B. 767 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 767
By: Hill
Ways & Means
4/8/1999
Introduced



BACKGROUND AND PURPOSE 

Current law requires the comptroller of public accounts (comptroller) to
provide upon request certain sales tax point of origin information to a
municipality that has a population of less than 50,000.  This population
limit may hinder the budgeting process of a larger municipality.  H.B. 767
requires the comptroller to provide upon request certain sales tax
point-of-origin information to a municipality that has a population of not
more than 100,000.    

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 321.3022(a), Tax Code, to require the
comptroller of public accounts (comptroller) to provide, on request, to a
municipality that has a population of not more than 100,000, rather than
less than 50,000, information relating to the amount of tax paid to the
municipality under this chapter during the preceding or current calendar
year by each person doing business in the municipality who annually remits
to the comptroller state and local sales tax payments of more than
$100,000. 

SECTION 2.  Emergency clause.
  Effective date: upon passage.