By Bonnen H.B. No. 2771
76R7689 DAK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to providing revenue from the gasoline tax to counties for
1-3 constructing and maintaining roads.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 153.118, Tax Code, is amended by adding
1-6 Subsection (c) and amending Subsection (f) to read as follows:
1-7 (c) On or before the 25th day of each month, a dealer shall
1-8 file each report and supplement required by the comptroller. The
1-9 report shall be executed by the dealer or the dealer's
1-10 representative using a form provided or approved by the
1-11 comptroller. The report must contain complete and detailed
1-12 information regarding gasoline sold to persons using or consuming
1-13 the gasoline. A dealer who has not sold any gasoline during the
1-14 reporting period shall file the report with the comptroller and
1-15 include that information on the report. Failure to obtain a form
1-16 from the comptroller does not excuse a dealer from filing a report
1-17 under this subsection.
1-18 (f) On or before the 25th day of each month, a gasoline
1-19 jobber shall file each report and supplement required by the
1-20 comptroller. The report shall be executed by the gasoline jobber
1-21 or the jobber's representative using a form provided or approved by
1-22 the comptroller. The report must contain complete and detailed
1-23 information regarding gasoline sold to persons using or consuming
1-24 the gasoline. A gasoline jobber who has not sold any gasoline to
2-1 persons using or consuming the gasoline during the reporting period
2-2 shall file the report with the comptroller and include that
2-3 information on the report. Failure to obtain a form from the
2-4 comptroller does not excuse a gasoline jobber from filing a report
2-5 under this subsection. [A gasoline jobber is not required to file
2-6 a report with the comptroller.]
2-7 SECTION 2. Subchapter F, Chapter 153, Tax Code, is amended
2-8 by adding Section 153.5026 to read as follows:
2-9 Sec. 153.5026. ALLOCATION OF CERTAIN REVENUE TO COUNTIES.
2-10 (a) On or before the fifth workday of each month, the comptroller
2-11 shall compute for the previous month:
2-12 (1) the total number of gallons or fractional parts of
2-13 gallons on which the tax imposed under Subchapter B was collected;
2-14 and
2-15 (2) the total number of gallons or fractional parts of
2-16 gallons on which the tax imposed under Subchapter B was collected
2-17 and that was sold within each county to persons using or consuming
2-18 the gasoline.
2-19 (b) On or before the fifth workday of each month, the
2-20 comptroller shall allocate revenue to counties in accordance with
2-21 this section.
2-22 (c) The comptroller shall allocate to each county in this
2-23 state an amount determined by:
2-24 (1) multiplying by one cent the total number of
2-25 gallons or fractional parts of gallons on which the tax imposed
2-26 under Subchapter B was collected and that was sold within the
2-27 county to persons using or consuming the gasoline; and
3-1 (2) subtracting the apportioned costs of collecting
3-2 the tax.
3-3 (d) Money received by a county under this section shall be
3-4 deposited and maintained in an account separate from other revenue
3-5 of the county.
3-6 (e) A county may use revenue received under this section
3-7 only to:
3-8 (1) acquire rights-of-way; and
3-9 (2) construct and maintain roads.
3-10 SECTION 3. Section 153.503, Tax Code, is amended to read as
3-11 follows:
3-12 Sec. 153.503. ALLOCATION OF GASOLINE TAX. (a) On or before
3-13 the fifth workday [after the end] of each month, the comptroller,
3-14 after making all deductions for refund purposes and for the amounts
3-15 allocated under Sections 153.502 and 153.5025, shall allocate the
3-16 net remainder of the taxes collected under Subchapter B for the
3-17 previous month as provided by this section.
3-18 (b) One-fourth of the tax shall be deposited to the credit
3-19 of the available school fund.
3-20 (c) After allocating the money as provided by Section
3-21 153.5026, the comptroller shall allocate the net remainder of the
3-22 taxes collected under Subchapter B for the previous month as
3-23 follows:
3-24 (1) [one-fourth of the tax shall be deposited to the
3-25 credit of the available school fund;]
3-26 [(2)] one-half of the remainder [tax] shall be
3-27 deposited to the credit of the state highway fund for the
4-1 construction and maintenance of the state road system under
4-2 existing law; and
4-3 (2) [(3)] from the remaining portion [one-fourth] of
4-4 the tax the comptroller shall:
4-5 (A) deposit to the credit of the county and road
4-6 district highway fund all the remaining tax receipts until a total
4-7 of $7,300,000 has been credited to the fund each fiscal year; and
4-8 (B) after the amount required to be deposited to
4-9 the county and road district highway funds has been deposited,
4-10 deposit to the credit of the state highway fund the remainder [of
4-11 the one-fourth of the tax], the amount to be provided on the basis
4-12 of allocations made each month of the fiscal year, which sum shall
4-13 be used by the Texas Department of Transportation for the
4-14 construction, improvement, and maintenance of farm-to-market roads.
4-15 SECTION 4. This Act takes effect October 1, 1999.
4-16 SECTION 5. The importance of this legislation and the
4-17 crowded condition of the calendars in both houses create an
4-18 emergency and an imperative public necessity that the
4-19 constitutional rule requiring bills to be read on three several
4-20 days in each house be suspended, and this rule is hereby suspended.