77R15220 SMJ-D
By Fraser, et al. S.B. No. 180
Substitute the following for S.B. No. 180:
By Keffer C.S.S.B. No. 180
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the disposition by counties of motor vehicle
1-3 registration fees and sales tax revenue.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 502.102, Transportation Code, is amended
1-6 to read as follows:
1-7 Sec. 502.102. DISPOSITION OF FEES GENERALLY. (a) Except as
1-8 provided by Sections 502.103 and 502.104, this section applies to
1-9 all fees collected by a county assessor-collector under this
1-10 chapter.
1-11 (b) Each Monday, a county assessor-collector shall credit to
1-12 the county road and bridge fund an amount equal to the net
1-13 collections made during the preceding week until the amount so
1-14 credited for the calendar year equals the total of:
1-15 (1) $60,000; and
1-16 (2) $350 for each mile of county road maintained by
1-17 the county, according to the most recent information available from
1-18 the department, not to exceed 500 miles[;]
1-19 [(3) an amount equal to five percent of the tax and
1-20 penalties collected by the assessor-collector under Chapter 152,
1-21 Tax Code, in the preceding calendar year; and]
1-22 [(4) an amount equal to five percent of the tax and
1-23 penalties collected by the comptroller under Section 152.047, Tax
1-24 Code, in the preceding calendar year].
2-1 (c) If [After] the credits to the county road and bridge
2-2 fund equal or exceed the maximum annual amount that a county may
2-3 credit to the fund [total computed] under Subsection (b), each
2-4 Monday the county assessor-collector shall:
2-5 (1) credit to the county road and bridge fund an
2-6 additional amount equal to 50 percent of the net collections made
2-7 during the preceding week, until the amount [so] credited under
2-8 this subdivision for the calendar year equals $125,000; and
2-9 (2) send to the department an amount equal to 50
2-10 percent of those collections.
2-11 (d) If [After] the credits to the county road and bridge
2-12 fund equal or exceed the maximum annual [total] amounts that a
2-13 county may credit to the fund [computed] under Subsections (b) and
2-14 (c)(1), each Monday the county assessor-collector shall credit to
2-15 the county road and bridge fund an additional amount equal to the
2-16 net collections made during the preceding week until the amount
2-17 credited for the calendar year under this subsection equals five
2-18 percent of the amount of tax and penalties collected in the county
2-19 in the preceding calendar year by:
2-20 (1) the assessor-collector under Chapter 152, Tax
2-21 Code; and
2-22 (2) the comptroller under Section 152.047, Tax Code.
2-23 (e) If the credits to the county road and bridge fund equal
2-24 the maximum amounts that a county may credit to the fund under
2-25 Subsections (b), (c)(1), and (d), each Monday the county
2-26 assessor-collector shall send to the department all collections
2-27 made during the preceding week.
3-1 (f) [(e)] Each Monday the county assessor-collector shall
3-2 send to the department a copy of each receipt issued the previous
3-3 week for a registration fee under this chapter.
3-4 (g) If the amount of collections under this chapter is
3-5 insufficient to cover the amount that a county is authorized to
3-6 retain under Subsection (d), on request of the county
3-7 assessor-collector the comptroller shall remit to the county the
3-8 amount of the deficiency from the money collected under this
3-9 chapter.
3-10 SECTION 2. Subsection (c), Section 152.121, Tax Code, is
3-11 repealed.
3-12 SECTION 3. This Act takes effect January 1, 2002.