By Uher H.B. No. 2575
74R7760 DAK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the disposition of revenue from the motor vehicle sales
1-3 tax.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 152.121, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 152.121. AMOUNT OF Tax Sent to Comptroller; FREQUENCY
1-8 OF REMITTANCE. (a) The county tax assessor-collector shall send
1-9 95 percent of the money collected from taxes and penalties imposed
1-10 by this chapter to the comptroller and shall retain five percent of
1-11 the taxes and penalties collected under this chapter as fees of
1-12 office or to be paid into the officers' salary fund of the county
1-13 as provided by general law.
1-14 (b) The state portion of the taxes collected under this
1-15 chapter by a county tax assessor-collector shall be sent to the
1-16 comptroller as follows:
1-17 (1) on the 10th day of each month if during the last
1-18 preceding state fiscal year less than $2 million of the taxes and
1-19 penalties imposed by this chapter was collected by the office of
1-20 the county tax assessor-collector;
1-21 (2) once each week if during the last preceding state
1-22 fiscal year $2 million or more, but less than $10 million, of the
1-23 taxes and penalties imposed by this chapter was collected by the
1-24 office of the county tax assessor-collector; or
2-1 (3) daily (as collected) if during the last preceding
2-2 state fiscal year $10 million or more of the taxes and penalties
2-3 imposed by this chapter was collected by the office of the county
2-4 tax assessor-collector.
2-5 (c) <(b)> Taxes on metal dealer plates collected by the
2-6 Texas <State> Department of <Highways and> Public Transportation
2-7 shall be deposited by the department in the state treasury in the
2-8 same manner as are other taxes collected under this chapter.
2-9 <(c) If the amount of net collections under Chapter 88,
2-10 General Laws, Acts of the 41st Legislature, 2nd Called Session,
2-11 1929 (Article 6675a-1 et seq., Vernon's Texas Civil Statutes), is
2-12 insufficient to cover the amount of those net collections
2-13 authorized to be retained by a county as a percentage of the tax
2-14 and penalties collected under this chapter, the comptroller shall
2-15 on request of the county tax assessor-collector authorize the
2-16 county to retain a portion of the tax and penalties collected under
2-17 this chapter to cover the deficiency.>
2-18 SECTION 2. Section 10(a), Chapter 88, General Laws, Acts of
2-19 the 41st Legislature, 2nd Called Session, 1929 (Article 6675a-10,
2-20 Vernon's Texas Civil Statutes), is amended to read as follows:
2-21 (a) Except as provided by Subsections (c-1), (c-2), (c-3),
2-22 and (c-4) of this section, on Monday of each week each County Tax
2-23 Collector shall deposit in the County Depository of his County to
2-24 the credit of the County Road and Bridge Fund an amount equal to
2-25 one hundred per cent (100%) of the net collections made hereunder
2-26 during the preceding week until the amount so deposited for the
2-27 current calendar year shall have reached a total sum of Sixty
3-1 Thousand Dollars ($60,000), plus Three Hundred and Fifty Dollars
3-2 ($350) for each mile of county road, not to exceed five hundred
3-3 (500) miles, maintained by the County according to the latest data
3-4 available from the Texas <State> Department of <Highways and
3-5 Public> Transportation<, plus an amount equal to five per cent (5%)
3-6 of the tax and penalties collected by the County Tax Collector
3-7 under Chapter 152, Tax Code, in the preceding calendar year, plus
3-8 an amount equal to five per cent (5%) of the tax and penalties
3-9 collected by the Comptroller of Public Accounts under Section
3-10 152.047, Tax Code, in the preceding calendar year. All of the
3-11 amount of the tax and penalties collected under Chapter 152, Tax
3-12 Code, in the preceding calendar year that is retained by a county
3-13 under this subsection shall be used for county road construction,
3-14 maintenance, and rehabilitation, for bridge construction,
3-15 maintenance, and rehabilitation, for purchase of right-of-way for
3-16 road or highway purposes, or for relocation of utilities for road
3-17 or highway purposes. On or before January 30 of each year, each
3-18 county shall file a report, in a form promulgated by the State
3-19 Department of Highways and Public Transportation, with the State
3-20 Engineer-Director for the State Department of Highways and Public
3-21 Transportation that accurately sets forth the amounts and purposes
3-22 of all expenditures of the tax and penalties collected under
3-23 Chapter 152, Tax Code, and retained by the county under this
3-24 subsection>.
3-25 SECTION 3. This Act takes effect January 1, 1996.
3-26 SECTION 4. The importance of this legislation and the
3-27 crowded condition of the calendars in both houses create an
4-1 emergency and an imperative public necessity that the
4-2 constitutional rule requiring bills to be read on three several
4-3 days in each house be suspended, and this rule is hereby suspended.