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House Committee on Ways and Means - 77th R.S. (2001)

Committee: House Ways and Means
Title: Interim Report
Library Catalog Title: House Committee on Ways and Means, Texas House of Representatives interim report, 2002 : a report to the House of Representatives, 78th Texas Legislature.
Subjects: e-commerce | Franchise taxes | Internet | Property taxes | Sales taxes | Special taxing districts | Tax appraisals | Tax credits | Use taxes |
Library Call Number: L1836.77 w368
Session: 77th R.S. (2001)
Online version: View report [132 pages  File size: 2,006 kb]
Charges: This report should address the charges below.
1. Review the laws and procedures governing appeals of appraised values for property tax purposes. Consider whether a low-cost alternative to district court would be beneficial in disputes involving small amounts of money. Also review the process by which the Comptroller of Public Accounts reviews and adjusts the values assigned by appraisal districts, including possible hardships on local taxing jurisdictions when adjustments are made.
2. Review the dedicated uses of the additional municipal sales and use tax, sales and use taxes imposed under Chapters 451-453 of the Transportation Code, sales and use taxes for special purpose taxing authorities, county sales and use taxes, county health services sales and use tax, and county sales and use tax for landfill and criminal detention centers, and municipal and county hotel occupancy taxes. Assess the impact such taxes have on the ability of communities to respond to changes in demand for and use of governmental services.
3. Continue to study the economic impact of Internet commerce on state and local tax revenues, and monitor federal legislation and action relating to Internet taxation, including state participation in multi-state efforts to simplify the administration of sales and use taxes.
4. Review the effects of franchise tax credits authorized by SB 441, 76th Legislature, Regular Session, and evaluate their success in achieving legislative goals.
5. Actively monitor agencies and programs under the committee's oversight jurisdiction.

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