Section 32.310

Title IV EXECUTIVE BRANCH

Chapter 32

Effective - 28 Aug 2021, 2 histories   

  32.310.  Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required. — 1.  The department of revenue shall create and maintain a mapping feature on its official public website that displays sales and use tax information of political subdivisions of this state that have taxing authority, including the current tax rate for each sales and use 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 and use 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 or use 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 or use 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 relating to sales taxes 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.  Such data relating to use taxes shall be sent to the department of revenue by January 1, 2022.  If a political subdivision fails to provide the information required under this subsection, the department of revenue shall use the last known sales or use tax rate for such political subdivision.

  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 sales tax data provided to it under subsection 3 of this section.  By July 1, 2022, the department shall implement the mapping feature using use tax data provided to it under subsection 3 of this section.

  6.  By July 1, 2022, the department shall update the mapping feature to include the total sales tax rate for combined rates of overlapping sales taxes levied and the total use tax rate for combined rates of overlapping use taxes levied.

  7.  If the boundaries of a political subdivision listed in subsection 1 of this section in which a sales or use tax has been imposed shall thereafter be changed or altered, the political subdivision shall forward to the director of revenue by United States registered mail or certified mail a certified copy of the ordinance adding or detaching territory from the political subdivision within ten days of adoption of the ordinance.  The ordinance shall reflect the effective date of the ordinance and shall be accompanied by a map in a form to be determined by the director of revenue.  Upon receipt of the ordinance and map, the tax imposed under the local sales tax law shall be effective in the added territory or abolished in the detached territory on the first day of a calendar quarter after one hundred twenty days' notice to sellers.

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(L. 2018 H.B. 1858, A.L. 2021 S.B. 153 & 97)