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.