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. 2-15 * * * * *