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A BILL TO BE ENTITLED
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AN ACT
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relating to the amount of certain motor vehicle sales and use taxes |
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and penalties that a county may retain each year. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.123(a), Tax Code, is amended to read |
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as follows: |
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(a) The county tax assessor-collector each calendar year |
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shall calculate six [five] percent of the tax and penalties |
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collected by the county tax assessor-collector under this chapter |
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in the preceding calendar year. In addition, the county tax |
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assessor-collector shall calculate each calendar year an amount |
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equal to six [five] percent of the tax and penalties that the |
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comptroller: |
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(1) collected under Section 152.047 in the preceding |
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calendar year; and |
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(2) determines are attributable to sales in the |
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county. |
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SECTION 2. This Act takes effect January 1, 2022. |