HBA-GUM S.B. 843 76(R)    BILL ANALYSIS


Office of House Bill AnalysisS.B. 843
By: Carona
Ways & Means
5/5/1999
Engrossed



BACKGROUND AND PURPOSE 

Under current Texas law, a municipality with a population under 50,000 may
receive sales tax information from the comptroller of public accounts
regarding businesses that remit more than $100,000 in local sales tax
payments.  S.B. 843 increases the required population of  municipalities
which have the authority to receive this sales tax information from the
comptroller of public accounts from 50,000 or less to 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), on request, to provide to a
municipality that has adopted a tax under this chapter (Municipal Sales and
Use Tax Act) and that has a population of not more than 100,000, rather
than less than 50,000, information relating to the amount of sales tax paid
to the municipality 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.