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.