By: Fraser, Lucio S.B. No. 180
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to disposition by counties of motor vehicle registration
1-3 fees and sales tax revenue.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subsection (c), Section 152.121, Tax Code, is
1-6 amended to read as follows:
1-7 (c) If the county tax assessor-collector estimates that the
1-8 amount of net collections under Chapter 502, Transportation Code,
1-9 is insufficient to cover the amount of those net collections
1-10 authorized to be retained by a county as a percentage of the tax
1-11 and penalties collected under this chapter, the comptroller shall
1-12 on request of the county tax assessor-collector authorize the
1-13 county to retain a portion of the tax and penalties collected under
1-14 this chapter to cover the deficiency.
1-15 SECTION 2. Section 502.102, Transportation Code, is amended
1-16 to read as follows:
1-17 Sec. 502.102. DISPOSITION OF FEES GENERALLY. (a) Except as
1-18 provided by Sections 502.103 and 502.104, this section applies to
1-19 all fees collected by a county assessor-collector under this
1-20 chapter.
1-21 (b) Each Monday, a county assessor-collector shall credit to
1-22 the county road and bridge fund an amount equal to the net
1-23 collections made during the preceding week until the amount so
1-24 credited for the calendar year equals the total of:
1-25 (1) $60,000; and
2-1 (2) $350 for each mile of county road maintained by
2-2 the county, according to the most recent information available from
2-3 the department, not to exceed 500 miles[;]
2-4 [(3) an amount equal to five percent of the tax and
2-5 penalties collected by the assessor-collector under Chapter 152,
2-6 Tax Code, in the preceding calendar year; and]
2-7 [(4) an amount equal to five percent of the tax and
2-8 penalties collected by the comptroller under Section 152.047, Tax
2-9 Code, in the preceding calendar year].
2-10 (c) If [After] the credits to the county road and bridge
2-11 fund equal or exceed the maximum annual amount that a county may
2-12 credit to the fund [total computed] under Subsection (b), each
2-13 Monday the county assessor-collector shall:
2-14 (1) credit to the county road and bridge fund an
2-15 additional amount equal to 50 percent of the net collections made
2-16 during the preceding week, until the amount [so] credited under
2-17 this subdivision for the calendar year equals $125,000; and
2-18 (2) send to the department an amount equal to 50
2-19 percent of those collections.
2-20 (d) If [After] the credits to the county road and bridge
2-21 fund equal or exceed the maximum annual [total] amounts that a
2-22 county may credit to the fund [computed] under Subsections (b) and
2-23 (c)(1), each Monday the county assessor-collector shall credit to
2-24 the county road and bridge fund an additional amount equal to the
2-25 net collections made during the preceding week until the amount
2-26 credited for the calendar year under this subsection equals five
3-1 percent of the amount of tax and penalties collected in the county
3-2 in the preceding calendar year by:
3-3 (1) the assessor-collector under Chapter 152, Tax
3-4 Code; and
3-5 (2) the comptroller under Section 152.047, Tax Code.
3-6 (e) If the credits to the county road and bridge fund equal
3-7 the maximum amounts that a county may credit to the fund under
3-8 Subsections (b), (c)(1), and (d), each Monday the county
3-9 assessor-collector shall send to the department all collections
3-10 made during the preceding week.
3-11 (f) [(e)] Each Monday the county assessor-collector shall
3-12 send to the department a copy of each receipt issued the previous
3-13 week for a registration fee under this chapter.
3-14 SECTION 3. This Act takes effect January 1, 2002.