By Clemons H.B. No. 1131
74R4391 DAK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the rate of the gasoline tax and providing revenue from
1-3 the gasoline tax to counties for acquiring rights-of-way,
1-4 constructing, maintaining, and policing county roads.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 153.102, Tax Code, is amended to read as
1-7 follows:
1-8 Sec. 153.102. TAX RATES. (a) The gasoline tax rate is 21
1-9 <20> cents for each gross or volumetric gallon or fractional part
1-10 sold or used in this state except as provided by Subsection (b).
1-11 (b) The gasoline tax rate for gasoline sold to a transit
1-12 company for exclusive use in its transit carrier vehicles under an
1-13 exemption certificate promulgated by the comptroller is 20 <19>
1-14 cents for each gallon.
1-15 SECTION 2. Section 153.503, Tax Code, is amended to read as
1-16 follows:
1-17 Sec. 153.503. ALLOCATION OF GASOLINE TAX. (a) On or before
1-18 the fifth workday <after the end> of each month, the comptroller
1-19 shall compute for the previous month the total number of gallons or
1-20 fractional parts of gallons on which the tax imposed under
1-21 Subchapter B was collected.
1-22 (b) On or before the fifth workday of each month, the
1-23 comptroller, after making all deductions for refund purposes and
1-24 for the amounts allocated under Sections 153.502 and 153.5025,
2-1 shall allocate the net remainder of the taxes collected under
2-2 Subchapter B for the previous month as provided by this section.
2-3 (c) The comptroller shall allocate to the credit of a trust
2-4 account created under Section 4.005, County Road and Bridge Act
2-5 (Article 6702-1, Vernon's Texas Civil Statutes), an amount
2-6 determined by multiplying by one cent the total number of gallons
2-7 or fractional parts of gallons on which the tax imposed under
2-8 Subchapter B was collected for the previous month and by
2-9 subtracting the apportioned costs of collecting the tax. The
2-10 resulting amount is to be disbursed to counties for acquiring
2-11 rights-of-way, constructing, maintaining, and policing county roads
2-12 in the manner provided by that section.
2-13 (d) After allocating funds as provided by Subsection (c),
2-14 the comptroller shall allocate the net remainder of the taxes
2-15 collected under Subchapter B for the previous month as follows:
2-16 (1) one-fourth of the tax shall be deposited to the
2-17 credit of the available school fund;
2-18 (2) one-half of the tax shall be deposited to the
2-19 credit of the state highway fund for the construction and
2-20 maintenance of the state road system under existing law; and
2-21 (3) from the remaining one-fourth of the tax the
2-22 comptroller shall:
2-23 (A) deposit to the credit of the county and road
2-24 district highway fund all the remaining tax receipts until a total
2-25 of $7,300,000 has been credited to the fund each fiscal year; and
2-26 (B) after the amount required to be deposited to
2-27 the county and road district highway funds has been deposited,
3-1 deposit to the credit of the state highway fund the remainder of
3-2 the one-fourth of the tax, the amount to be provided on the basis
3-3 of allocations made each month of the fiscal year, which sum shall
3-4 be used by the State Department of Highways and Public
3-5 Transportation for the construction, improvement, and maintenance
3-6 of farm-to-market roads.
3-7 SECTION 3. Subchapter A, Chapter 4, County Road and Bridge
3-8 Act (Article 6702-1, Vernon's Texas Civil Statutes), is amended by
3-9 adding Section 4.005 to read as follows:
3-10 Sec. 4.005. TRUST ACCOUNT FOR REVENUE FROM GASOLINE TAXES
3-11 FOR ROAD MAINTENANCE AND IMPROVEMENT. (a) The comptroller shall
3-12 deposit with the state treasurer the revenue required to be
3-13 allocated by the comptroller under Section 153.503(c), Tax Code.
3-14 (b) The treasurer shall keep the deposits in trust in a
3-15 separate account. The comptroller shall send to the county
3-16 treasurer payable to the county the county's share of the revenue
3-17 in the trust account as provided by this section.
3-18 (c) The comptroller shall determine a population ratio for
3-19 each county in which:
3-20 (1) the numerator is the population of the county; and
3-21 (2) the denominator is the population of the state.
3-22 (d) The comptroller shall determine a road mileage ratio for
3-23 each county in which:
3-24 (1) the numerator is the number of miles of county
3-25 road in the county, without regard to the number of lanes in the
3-26 roads, as of January 1 of the year in which the comptroller makes
3-27 the determination; and
4-1 (2) the denominator is the number of miles of county
4-2 road in the state, without regard to the number of lanes in the
4-3 roads, as of January 1 of the year in which the comptroller makes
4-4 the determination.
4-5 (e) The comptroller shall remit to a county an amount equal
4-6 to the sum of the following amounts:
4-7 (1) an amount determined by multiplying the population
4-8 ratio for the county determined under Subsection (c) by one-half
4-9 the amount deposited in the trust account for the calendar month;
4-10 and
4-11 (2) an amount determined by multiplying the road
4-12 mileage ratio for the county determined under Subsection (d) by
4-13 one-half the amount deposited in the trust account for the calendar
4-14 month.
4-15 (f) The comptroller shall remit to a county the amount
4-16 provided by this section not later than the 30th day after the last
4-17 day of the calendar month during which the revenue was deposited in
4-18 the trust account.
4-19 (g) Interest earned on all deposits made with the state
4-20 treasurer shall be credited to the general revenue fund.
4-21 (h) A county may use money received under this section only
4-22 for acquiring rights-of-way, constructing, maintaining, and
4-23 policing county roads in the county.
4-24 SECTION 4. This Act takes effect January 1, 1996, only if
4-25 the constitutional amendment proposed by the 74th Legislature,
4-26 Regular Session, 1995, allowing one cent of the gasoline tax to be
4-27 used exclusively for acquiring rights-of-way, constructing,
5-1 maintaining, policing, or supervising traffic and safety on public
5-2 roadways is approved by the voters. If that amendment is not
5-3 approved by the voters, this Act has no effect.
5-4 SECTION 5. The importance of this legislation and the
5-5 crowded condition of the calendars in both houses create an
5-6 emergency and an imperative public necessity that the
5-7 constitutional rule requiring bills to be read on three several
5-8 days in each house be suspended, and this rule is hereby suspended.