Section 32.310

Title IV EXECUTIVE BRANCH

Chapter 32

Effective - 28 Aug 2018, 2 histories, see footnote   (history) 

  32.310.  Political subdivision sales tax information, mapping feature on website — requirements. — 1.  The department of revenue shall create and maintain a mapping feature on its official public website that displays sales tax information of political subdivisions of this state that have taxing authority, including the current tax rate for each sales tax imposed and collected.  Such display shall have the option to showcase the borders and jurisdiction of the following political subdivisions on a map of the state to the extent that such political subdivisions collect sales tax:

  (1)  Ambulance districts;

  (2)  Community improvement districts;

  (3)  Fire protection districts;

  (4)  Levee districts;

  (5)  Library districts;

  (6)  Neighborhood improvement districts;

  (7)  Port authority districts;

  (8)  Tax increment financing districts;

  (9)  Transportation development districts;

  (10)  School districts; or

  (11)  Any other political subdivision that imposes a sales tax within its borders and jurisdiction.

  2.  The mapping feature shall also have the option to superimpose state house of representative districts and state senate districts over the political subdivisions.

  3.  A political subdivision collecting sales tax listed in subsection 1 of this section shall provide to the department of revenue mapping and geographic data pertaining to the political subdivision's borders and jurisdictions.  The political subdivision shall certify the accuracy of the data by affidavit and shall provide the data in a format specified by the department of revenue.  Such data shall be sent to the department of revenue by April 1, 2019, and shall be updated and sent to the department if a change in the political subdivision's borders or jurisdiction occurs thereafter.

  4.  The department of revenue may contract with another entity to build and maintain the mapping feature.

  5.  By July 1, 2019, the department shall implement the mapping feature using the data provided to it under subsection 3 of this section.

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(L. 2018 H.B. 1858)