1-1     By:  Fraser                                           S.B. No. 1068
 1-2           (In the Senate - Filed March 9, 1999; March 11, 1999, read
 1-3     first time and referred to Committee on Finance; April 23, 1999,
 1-4     reported favorably by the following vote:  Yeas 8, Nays 0;
 1-5     April 23, 1999, sent to printer.)
 1-6                            A BILL TO BE ENTITLED
 1-7                                   AN ACT
 1-8     relating to the disposition of revenue from the motor vehicle sales
 1-9     tax by certain counties.
1-10           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11           SECTION 1.  Section 152.121, Tax Code, is amended by amending
1-12     the heading and adding Subsection (d) to read as follows:
1-13           Sec. 152.121.  TAX SENT TO COMPTROLLER:  COUNTIES WITH A
1-14     POPULATION OF MORE THAN 10,000.
1-15           (d)  Subsections (a) and (c) apply only to a county with a
1-16     population of more than 10,000.
1-17           SECTION 2.  Subchapter G, Chapter 152, Tax Code, is amended
1-18     by adding Section 152.1211 to read as follows:
1-19           Sec. 152.1211.  TAX SENT TO COMPTROLLER:  COUNTIES WITH A
1-20     POPULATION OF 10,000 OR LESS.  (a)  This section applies only to a
1-21     county with a population of 10,000 or less.
1-22           (b)  The county tax assessor-collector shall send 95 percent
1-23     of the money collected from taxes and penalties imposed by this
1-24     chapter to the comptroller and shall retain five percent of the
1-25     taxes and penalties collected under this chapter as fees of office
1-26     or to be paid into the officers' salary fund of the county as
1-27     provided by general law.
1-28           (c)  The state portion of the taxes collected under this
1-29     chapter by a county tax assessor-collector shall be sent to the
1-30     comptroller as follows:
1-31                 (1)  on the 10th day of each month if during the last
1-32     preceding state fiscal year less than $2 million of the taxes and
1-33     penalties imposed by this chapter was collected by the office of
1-34     the county tax assessor-collector;
1-35                 (2)  once each week if during the last preceding state
1-36     fiscal year $2 million or more, but less than $10 million, of the
1-37     taxes and penalties imposed by this chapter was collected by the
1-38     office of the county tax assessor-collector; or
1-39                 (3)  daily (as collected) if during the last preceding
1-40     state fiscal year $10 million or more of the taxes and penalties
1-41     imposed by this chapter was collected by the office of the county
1-42     tax assessor-collector.
1-43           SECTION 3.  Subsection (b), Section 502.102, Transportation
1-44     Code, is amended to read as follows:
1-45           (b)  Each Monday, a county assessor-collector shall credit to
1-46     the county road and bridge fund an amount equal to the net
1-47     collections made during the preceding week until the amount so
1-48     credited for the calendar year equals the total of:
1-49                 (1)  $60,000;
1-50                 (2)  $350 for each mile of county road maintained by
1-51     the county, according to the most recent information available from
1-52     the department, not to exceed 500 miles;
1-53                 (3)  for a county with a population of more than
1-54     10,000, an amount equal to five percent of the tax and penalties
1-55     collected by the assessor-collector under Chapter 152, Tax Code, in
1-56     the preceding calendar year; and
1-57                 (4)  for a county with a population of more than
1-58     10,000, an amount equal to five percent of the tax and penalties
1-59     collected by the comptroller under Section 152.047, Tax Code, in
1-60     the preceding calendar year.
1-61           SECTION 4.  Subsection (e), Section 502.108, Transportation
1-62     Code, is amended to read as follows:
1-63           (e)  Registration fees that represent amounts of tax and
1-64     penalties collected under Chapter 152, Tax Code, during the
 2-1     preceding year that are retained by a county with a population of
 2-2     more than 10,000 may be used only for:
 2-3                 (1)  county road construction, maintenance, and repair;
 2-4                 (2)  bridge construction, maintenance, and repair;
 2-5                 (3)  the purchase of right-of-way for road or highway
 2-6     purposes; or
 2-7                 (4)  the relocation of utilities for road or highway
 2-8     purposes.
 2-9           SECTION 5.  This Act takes effect January 1, 2000.
2-10           SECTION 6.  The importance of this legislation and the
2-11     crowded condition of the calendars in both houses create an
2-12     emergency and an imperative public necessity that the
2-13     constitutional rule requiring bills to be read on three several
2-14     days in each house be suspended, and this rule is hereby suspended.
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