By Fraser S.B. No. 180
77R2723 SMJ-D
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. Section 152.121(c), Tax Code, is amended to read
1-6 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. Sections 502.102(b), (c), and (d), Transportation
1-16 Code, are amended to read as follows:
1-17 (b) Each Monday, a county assessor-collector shall credit to
1-18 the county road and bridge fund an amount equal to the net
1-19 collections made during the preceding week until the amount so
1-20 credited for the calendar year equals the total of:
1-21 (1) $60,000;
1-22 (2) $350 for each mile of county road maintained by
1-23 the county, according to the most recent information available from
1-24 the department, not to exceed 500 miles; and
2-1 (3) [an amount equal to five percent of the tax and
2-2 penalties collected by the assessor-collector under Chapter 152,
2-3 Tax Code, in the preceding calendar year; and]
2-4 [(4) an amount equal to five percent of the tax and
2-5 penalties collected by the comptroller under Section 152.047, Tax
2-6 Code, in the preceding calendar year.]
2-7 [(c) After the credits to the county road and bridge fund
2-8 equal the total computed under Subsection (b), each Monday the
2-9 county assessor-collector shall:]
2-10 [(1) credit to the county road and bridge fund] an
2-11 amount equal to 50 percent of the net collections made during the
2-12 preceding week, until the amount so credited for the calendar year
2-13 equals $125,000[; and]
2-14 [(2) send to the department an amount equal to 50
2-15 percent of those collections].
2-16 (c) After the credits to the county road and bridge fund
2-17 equal the total computed under Subsection (b), each Monday the
2-18 county assessor-collector shall credit to the county road and
2-19 bridge fund an amount equal to five percent of the tax and
2-20 penalties collected in the preceding calendar year by:
2-21 (1) the assessor-collector under Chapter 152, Tax
2-22 Code; and
2-23 (2) the comptroller under Section 152.047, Tax Code.
2-24 (d) After the credits to the county road and bridge fund
2-25 equal the total amounts computed under Subsections (b) and (c)
2-26 [(c)(1)], each Monday the county assessor-collector shall send to
2-27 the department all collections made during the preceding week.
3-1 SECTION 3. This Act takes effect January 1, 2002.