By Hilderbran                                         H.B. No. 3389
         76R5147 CBH-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to providing revenue from the gasoline tax to
 1-3     municipalities and counties for 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 AND
2-10     MUNICIPALITIES.  (a)  On or before the fifth workday of each month,
2-11     the  comptroller 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                 (2)  the total number of gallons or fractional parts of
2-15     gallons on which the tax imposed under Subchapter B was collected
2-16     and that was sold outside a municipality within each county to
2-17     persons using or consuming the gasoline; and
2-18                 (3)  the total number of gallons or fractional parts of
2-19     gallons on which the tax imposed under Subchapter B was collected
2-20     and that was sold within each municipality in each county to
2-21     persons using or consuming the gasoline.
2-22           (b)  On or before the fifth workday of each month, the
2-23     comptroller shall allocate revenue to counties and municipalities
2-24     in accordance with this section.
2-25           (c)  The comptroller shall allocate to each county in this
2-26     state an amount determined by:
2-27                 (1)  multiplying by one cent the total number of
 3-1     gallons or fractional parts of gallons on which the tax imposed
 3-2     under Subchapter B was collected and that was sold outside a
 3-3     municipality within the county to persons using or consuming the
 3-4     gasoline; and
 3-5                 (2)  subtracting the apportioned costs of collecting
 3-6     the tax.
 3-7           (d)  The comptroller shall allocate to each municipality in
 3-8     this state an amount determined by:
 3-9                 (1)  multiplying by one cent the total number of
3-10     gallons or fractional parts of gallons on which the tax imposed
3-11     under Subchapter B was collected and that was sold within the
3-12     municipality to persons using or consuming the gasoline; and
3-13                 (2)  subtracting the apportioned costs of collecting
3-14     the tax.
3-15           (e)  Money received by a county or municipality under this
3-16     section shall be deposited and maintained in an account separate
3-17     from other revenue of the county or municipality.
3-18           (f)  A county or municipality may use revenue received under
3-19     this section only to:
3-20                 (1)  acquire rights-of-way; and
3-21                 (2)  construct and maintain roads.
3-22           SECTION 3.  Section 153.503, Tax Code, is amended to read as
3-23     follows:
3-24           Sec. 153.503.  ALLOCATION OF GASOLINE TAX.  (a)  On or before
3-25     the fifth workday [after the end] of each month, the comptroller,
3-26     after making all deductions for refund purposes and for the amounts
3-27     allocated under Sections 153.502 and 153.5025, shall allocate the
 4-1     net remainder of the taxes collected under Subchapter B  for the
 4-2     previous month as provided by this section.
 4-3           (b)  One-fourth of the tax shall be deposited to the credit
 4-4     of the available school fund.
 4-5           (c)  After allocating the money as provided by Section
 4-6     153.5026, the comptroller shall allocate the net remainder of the
 4-7     taxes collected under Subchapter B for the previous month as
 4-8     follows:
 4-9                 (1)  [one-fourth of the tax shall be deposited to the
4-10     credit of the available school fund;]
4-11                 [(2)]  one-half of the remainder [tax] shall be
4-12     deposited to the credit of the state highway fund for the
4-13     construction and maintenance of the state road system under
4-14     existing law; and
4-15                 (2) [(3)]  from the remaining portion [one-fourth] of
4-16     the tax the comptroller shall:
4-17                       (A)  deposit to the credit of the county and road
4-18     district highway fund all the remaining tax receipts until a total
4-19     of $7,300,000 has been credited to the fund each fiscal year; and
4-20                       (B)  after the amount required to be deposited to
4-21     the county and road district highway funds has been deposited,
4-22     deposit to the credit of the state highway fund the remainder [of
4-23     the one-fourth of the tax], the amount to be provided on the basis
4-24     of allocations made each month of the fiscal year, which sum shall
4-25     be used by the Texas Department of Transportation for the
4-26     construction, improvement, and maintenance of farm-to-market roads.
4-27           SECTION 4.  This Act takes effect October 1, 1999.
 5-1           SECTION 5.  The importance of this legislation and the
 5-2     crowded condition of the calendars in both houses create an
 5-3     emergency and an imperative public necessity that the
 5-4     constitutional rule requiring bills to be read on three several
 5-5     days in each house be suspended, and this rule is hereby suspended.