HBA-GUM S.B. 843 76(R)BILL ANALYSIS Office of House Bill AnalysisS.B. 843 By: Carona Ways & Means 5/10/1999 Committee Report (Amended) 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. EXPLANATION OF AMENDMENTS In Section 321.3022(a) ( relating to the comptroller's reporting duties with respect to local sales and use taxes), Tax Code, Amendment No. 1 increases from 100,000 to 275,000 the proposed maximum population of a municipality, described by that section, to which the comptroller of public accounts is required to provide, on request, information relating to the amount of tax paid to the municipality as under Chapter 321 (Municipal Sales and Use Tax Act), Tax Code.