Reports Available to Local Jurisdictions

The Paid Up and Delinquent reports are two combined quarterly reports available to local taxing jurisdictions or their authorized representative(s).

• The Paid-Up report lists businesses, both within your boundaries and those outside of your boundaries, that report local sales and use tax to your jurisdiction that are up-to-date or paid up in sales taxes for the period indicated at the top of the report.
• The Delinquent report lists businesses that report local sales and use tax to the jurisdiction that are delinquent with sales and use tax payments for the period indicated at the top of the report.
  
  The report will also show what steps the Comptroller is taking to collect the delinquent taxes.
  
  If the delinquent amount has been determined "final" the total amount due to all local jurisdictions will be indicated.

Specific Data:

• Up to date or paid-Up taxpayers:
  • taxpayer number
  • business owner name and address
  • outlet name
  • outlet address if a physical location is inside this local entity's boundaries
  • zip code (replaced by 99999 when there is no physical location in this entity)
  • Comptroller assigned outlet location number
  • Comptroller assigned outlet number (replaced by 00000 when there is no physical location in the local jurisdiction).
• Delinquent Taxpayers:
  • taxpayer number
  • business owner name and address
  • outlet name
  • outlet address if a physical location is inside the local jurisdiction’s boundaries
  • zip code (replaced by 99999 when there is no physical location in the local jurisdiction)
  • Comptroller assigned outlet number (replaced by 00000 when there is no physical location in the local jurisdiction)
  • indicates whether no payment was made or whether a partial payment was made
  • indicates the balance due after a "Determination" billing of amount due is "final"
  • indicates the action taken by the Comptroller to collect the delinquent tax.

Distribution Information:

Produced quarterly (February, May, August and November) and made available to download on the Comptroller’s Secure Information and File Transfer (SIFT) portal.

The report is a comma-separated value (csv) file that can be opened through Microsoft Excel or a similar program. You must fill out a request form to receive the electronic (downloadable) paid up and delinquent report. The form designates an authorized person to receive the file. Complete the form and email to TaxAllocation@cpa.texas.gov. Once received, your jurisdiction will be set up to receive the electronic report, and we will email the authorized person so they may complete registration and create a password.

Contact:

Tax Allocation Section, Revenue Accounting Division or call 800-531-5441, ext. 3-4530.

Description:

• Lists active and inactive businesses for a city, county, or zip code area as of a specific date.
• The report can be for an entire city or county or for certain zip codes.
• The report can be organized alphabetically by business name or, as most local entities prefer, alphabetically by street address.
• The report is produced as an electronic worksheet and can be sent through e-mail or a hard copy can be printed out and mailed.

Specific Data:

• taxpayer number
• business owner name, address and county code
• outlet number
• outlet name
• outlet address
• outlet county code
• outlet city code
• indication as to whether the outlet is inside or outside the city limits
• first taxable sale date as shown on the sales and use tax permit
• Standard Industrial Classification Code (SIC).

Distribution Information:

Distribution dependent upon the needs of the local entity.

Comments:

This report lists all the taxpayers the Comptroller's records show as "active" within an area and those "inactive" for no more than 4 years within an area for sales and use tax purposes, indicating the type of business they conduct.

Comparing the reports from period to period will give some indication of overall business growth as well as growth by type of business.

The report might also indicate a business that the Comptroller's records show as being "inactive" that is actually "active".

The report can also bring to light businesses that are operating which are not shown on the report. If there are any, contact the Tax Allocation Section, Revenue Accounting Division, toll free at 800-531-5441, ext. 3-4530.

If your city shares a boundary with another city, or if your county or district boundary divides a city, make sure the businesses on this list are in fact within your boundaries and not in another city, county, or district.

Also, make sure all active businesses within your boundaries are actually on this list. This is to make sure sales taxes are being allocated properly.

Contact the Tax Allocation Section, Revenue Accounting Division or call 800-531-5441, ext. 3-4530 if you find any discrepancies.

Contact:

Tax Allocation Section, Revenue Accounting Division or call 800-531-5441, ext. 3-4530.

Description:

• Lists businesses that have received a new Sales and Use tax permit.
• The report is organized in zip code order.

Specific Data:

• taxpayer number
• outlet number
• outlet name
• outlet address
• outlet county code
• outlet city code
• indication as to whether the outlet is inside or outside the city limits
• first taxable sale date as shown on the sales and use tax permit.

Distribution Information:

Distribution dependent upon the needs of the local entity.

Comments:

This report lists all the taxpayers who have received a new Sales and Use tax permit in zip code order.

Comparing the reports from period to period will give some indication of overall business growth as well as growth by type of business.

If your city shares a boundary with another city, your county or district boundary divides a city, or if your district boundaries are not city or countywide, make sure the businesses on this list are in fact within your boundaries and not in another city, county, or district. This is to make sure sales taxes are being allocated properly.

Contact the Tax Allocation Section, Revenue Accounting Division or call 800-531-5441, ext. 3-4530 if you find any discrepancies.

Contact:

Tax Allocation Section, Revenue Accounting Division or call 800-531-5441, ext. 3-4530.

Description:

• This report lists taxpayers identified in a specific group along with the aggregate total amount of local sales tax revenue the group contributed to the jurisdiction’s total allocation for the period requested. Audit payments are not included.
• The report may be requested by jurisdiction code, zip code, or for a specific group of taxpayers and it may be requested for a specified allocation month date range.
• The information in the report may be used to assist in determining revenue sharing under a revenue sharing agreement or other similar agreements [Tex. Tax Code 321.3022(g)].

There are usually two separate reports for each area. One report lists the businesses that file by the outlet method of reporting and one report lists the businesses that file by the city list method of reporting. Amounts for the list filers are determined by using a reasonable scientific method based on state data reported for that outlet.

Specific Data:

• taxpayer number
• outlet number
• business name
• business address
• aggregate total tax payment

Requirements:

• Requester must provide the jurisdiction name and/or zip code, taxpayer identification and outlet numbers, and the allocation month date range. Zip code listings may be obtained from our office in a paper format or in an Excel spreadsheet to help identify the taxpayer and outlet numbers needed.
• Once the report is set up, the requester will be responsible for monitoring the listing of taxpayers and identifying any taxpayers that need to be added or deleted.

Comments:

Total payment information cannot be released if there are less than four businesses on either report. In this case, you will receive a combined total for both reports.

Contact:

Tax Allocation Section, Revenue Accounting Division or call 800-531-5441, ext. 3-4530.

Description:

These reports are created for local sales taxing jurisdictions (city, county, transit authority or special purpose district) to use for economic forecasting. They show actual local sales and use tax allocation amounts paid to a local sales taxing jurisdiction by certain businesses in specific months. Data is shown for the current calendar year (to-date) and the previous calendar year. The information is confidential and not open to public inspection.

The Confidentiality Report shows the aggregate local sales and use tax amounts paid to the local sales taxing jurisdiction each month by businesses that annually remit to the Comptroller state and local sales and use tax payments totaling more than $5,000.

The Detailed Confidentiality Report identifies the local sales and use tax amounts paid to the local sales taxing jurisdiction each month by businesses that annually remit to the Comptroller state and local sales and use tax payments totaling more than $5,000 with additional information detailing the reporting period and/or audit period making up the aggregate amount. The detailed report also notes if the reporting period and/or audit period was from a regular sales and use tax account and/or a direct payment account.

Local sales taxing jurisdictions that do not impose property tax may request that the above reports include local sales and use tax amounts paid to the local sales taxing jurisdiction each month by businesses that annually remit to the Comptroller state and local sales and use tax payments totaling more than $500.

Specific Data/Information:

• Taxpayer number
• Master mailing address (including city, state and ZIP code)
• Standard Industrial Classification (SIC) / North American Industry Classification System (NAICS) codes
• Allocation month
• Amount allocated to the local sales taxing jurisdiction during the specified allocation month, aggregate or with reporting period detail, and taxpayer account type: 26 = sales and use, 27 = direct payment
• Total tax paid to the local sales taxing jurisdiction by each business during the months included on the report

Distribution Information:

The report is produced monthly and is distributed upon request.

Comments:

The information on the report is confidential and is not to be made available to the public. A city may use the information only for the purpose of economic forecasting (Tex. Tax Code 321.3022(c)).

Unauthorized distribution of confidential information is punishable by 6 months in jail and a $1,000 fine (Tex. Govt Code sec. 552.352).

The report information is available electronically on request by using FYI Open Records. With this tool you can make requests and track the progress online.

A request for the Confidentiality Report or the Detailed Confidentiality Report must be made in writing each month by the city's mayor, the county judge or the jurisdiction's chief administrative officer or by the governing body of the local sales taxing jurisdiction.

Local sales taxing jurisdictions that do not impose property tax must specifically state that they do not impose property tax and that they want information on businesses that annually remit to the Comptroller state and local sales and use tax payments totaling more than $500.

Contact:

Open Records/Operations & Support Legal Services Division, at 800-531-5441, ext. 6-6013.

The fax number is 512-475-1610.

Refer to Open Records for more information.