By Hilderbran H.B. No. 1280
77R5110 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, 2001.