By Uher H.B. No. 1575
75R5001 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 Department of Transportation shall be deposited by the
2-7 department in the state treasury in the same manner as are other
2-8 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 502.102(b), Transportation Code, is
2-19 amended to read as follows:
2-20 (b) Each Monday, a county assessor-collector shall credit to
2-21 the county road and bridge fund an amount equal to the net
2-22 collections made during the preceding week until the amount so
2-23 credited for the calendar year equals the total of:
2-24 (1) $60,000; and
2-25 (2) $350 for each mile of county road maintained by
2-26 the county, according to the most recent information available from
2-27 the department, not to exceed 500 miles [;]
3-1 [(3) an amount equal to five percent of the tax and
3-2 penalties collected by the assessor-collector under Chapter 152,
3-3 Tax Code, in the preceding calendar year; and]
3-4 [(4) an amount equal to five percent of the tax and
3-5 penalties collected by the comptroller under Section 152.047, Tax
3-6 Code, in the preceding calendar year].
3-7 SECTION 3. Sections 502.108(e) and (f), Transportation Code,
3-8 are repealed.
3-9 SECTION 4. This Act takes effect January 1, 1998.
3-10 SECTION 5. The importance of this legislation and the
3-11 crowded condition of the calendars in both houses create an
3-12 emergency and an imperative public necessity that the
3-13 constitutional rule requiring bills to be read on three several
3-14 days in each house be suspended, and this rule is hereby suspended.