By: Fraser S.B. No. 1068
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the disposition of revenue from the motor vehicle sales
1-2 tax by certain counties.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 152.121, Tax Code, is amended by amending
1-5 the heading and adding Subsection (d) to read as follows:
1-6 Sec. 152.121. TAX SENT TO COMPTROLLER: COUNTIES WITH A
1-7 POPULATION OF MORE THAN 10,000.
1-8 (d) Subsections (a) and (c) apply only to a county with a
1-9 population of more than 10,000.
1-10 SECTION 2. Subchapter G, Chapter 152, Tax Code, is amended
1-11 by adding Section 152.1211 to read as follows:
1-12 Sec. 152.1211. TAX SENT TO COMPTROLLER: COUNTIES WITH A
1-13 POPULATION OF 10,000 OR LESS. (a) This section applies only to a
1-14 county with a population of 10,000 or less.
1-15 (b) The county tax assessor-collector shall send 95 percent
1-16 of the money collected from taxes and penalties imposed by this
1-17 chapter to the comptroller and shall retain five percent of the
1-18 taxes and penalties collected under this chapter as fees of office
1-19 or to be paid into the officers' salary fund of the county as
1-20 provided by general law.
1-21 (c) The state portion of the taxes collected under this
1-22 chapter by a county tax assessor-collector shall be sent to the
1-23 comptroller as follows:
1-24 (1) on the 10th day of each month if during the last
2-1 preceding state fiscal year less than $2 million of the taxes and
2-2 penalties imposed by this chapter was collected by the office of
2-3 the county tax assessor-collector;
2-4 (2) once each week if during the last preceding state
2-5 fiscal year $2 million or more, but less than $10 million, of the
2-6 taxes and penalties imposed by this chapter was collected by the
2-7 office of the county tax assessor-collector; or
2-8 (3) daily (as collected) if during the last preceding
2-9 state fiscal year $10 million or more of the taxes and penalties
2-10 imposed by this chapter was collected by the office of the county
2-11 tax assessor-collector.
2-12 SECTION 3. Subsection (b), Section 502.102, Transportation
2-13 Code, is amended to read as follows:
2-14 (b) Each Monday, a county assessor-collector shall credit to
2-15 the county road and bridge fund an amount equal to the net
2-16 collections made during the preceding week until the amount so
2-17 credited for the calendar year equals the total of:
2-18 (1) $60,000;
2-19 (2) $350 for each mile of county road maintained by
2-20 the county, according to the most recent information available from
2-21 the department, not to exceed 500 miles;
2-22 (3) for a county with a population of more than
2-23 10,000, an amount equal to five percent of the tax and penalties
2-24 collected by the assessor-collector under Chapter 152, Tax Code, in
2-25 the preceding calendar year; and
2-26 (4) for a county with a population of more than
3-1 10,000, an amount equal to five percent of the tax and penalties
3-2 collected by the comptroller under Section 152.047, Tax Code, in
3-3 the preceding calendar year.
3-4 SECTION 4. Subsection (e), Section 502.108, Transportation
3-5 Code, is amended to read as follows:
3-6 (e) Registration fees that represent amounts of tax and
3-7 penalties collected under Chapter 152, Tax Code, during the
3-8 preceding year that are retained by a county with a population of
3-9 more than 10,000 may be used only for:
3-10 (1) county road construction, maintenance, and repair;
3-11 (2) bridge construction, maintenance, and repair;
3-12 (3) the purchase of right-of-way for road or highway
3-13 purposes; or
3-14 (4) the relocation of utilities for road or highway
3-15 purposes.
3-16 SECTION 5. This Act takes effect January 1, 2000.
3-17 SECTION 6. The importance of this legislation and the
3-18 crowded condition of the calendars in both houses create an
3-19 emergency and an imperative public necessity that the
3-20 constitutional rule requiring bills to be read on three several
3-21 days in each house be suspended, and this rule is hereby suspended.