HBA-KDB H.B. 1285 77(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 1285 By: Brimer Ways & Means 3/15/2001 Introduced BACKGROUND AND PURPOSE Under current law, the comptroller of public accounts (comptroller) does not report information from individual business sales tax reports from individuals doing business in specified municipal areas, such as neighborhood empowerment or reinvestment zones, to municipalities with a population over 275,000. Such information may be useful to a municipality when establishing its budget or making other considerations. House Bill 1285 authorizes municipalities to request individual business sales tax information to help municipalities with a population of 600,000 or less to make more informed decisions. 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. ANALYSIS House Bill 1285 amends the Tax Code to increase from 275,000 to 600,000 the population of a municipality for which the comptroller of public accounts (comptroller), on request, is required to provide certain tax information to a municipality that has adopted a municipal sales and use tax (tax). The bill requires the comptroller, on request, to provide to a municipality that has adopted a tax with information relating to the amount of tax paid to the municipality during the preceding or current calendar year by each person doing business in an area, as defined by the municipality, that is part of: _an interlocal agreement; _a tax abatement agreement; _a reinvestment zone; _a tax increment financing district; _a revenue sharing agreement; _an enterprise zone; _a neighborhood empowerment zone; or _any other similar agreement, zone, or district. EFFECTIVE DATE On passage, or if the Act does not receive the necessary vote, the Act takes effect September 1, 2001.