1-1 By: Fraser S.B. No. 180
1-2 (In the Senate - Filed December 21, 2000; January 11, 2001,
1-3 read first time and referred to Committee on Intergovernmental
1-4 Relations; February 13, 2001, rereferred to Committee on Finance;
1-5 March 19, 2001, reported adversely, with favorable Committee
1-6 Substitute by the following vote: Yeas 10, Nays 0; March 19, 2001,
1-7 sent to printer.)
1-8 COMMITTEE SUBSTITUTE FOR S.B. No. 180 By: Fraser
1-9 A BILL TO BE ENTITLED
1-10 AN ACT
1-11 relating to disposition by counties of motor vehicle registration
1-12 fees and sales tax revenue.
1-13 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-14 SECTION 1. Subsection (c), Section 152.121, Tax Code, is
1-15 amended to read as follows:
1-16 (c) If the county tax assessor-collector estimates that the
1-17 amount of net collections under Chapter 502, Transportation Code,
1-18 is insufficient to cover the amount of those net collections
1-19 authorized to be retained by a county as a percentage of the tax
1-20 and penalties collected under this chapter, the comptroller shall
1-21 on request of the county tax assessor-collector authorize the
1-22 county to retain a portion of the tax and penalties collected under
1-23 this chapter to cover the deficiency.
1-24 SECTION 2. Section 502.102, Transportation Code, is amended
1-25 to read as follows:
1-26 Sec. 502.102. DISPOSITION OF FEES GENERALLY. (a) Except as
1-27 provided by Sections 502.103 and 502.104, this section applies to
1-28 all fees collected by a county assessor-collector under this
1-29 chapter.
1-30 (b) Each Monday, a county assessor-collector shall credit to
1-31 the county road and bridge fund an amount equal to the net
1-32 collections made during the preceding week until the amount so
1-33 credited for the calendar year equals the total of:
1-34 (1) $60,000; and
1-35 (2) $350 for each mile of county road maintained by
1-36 the county, according to the most recent information available from
1-37 the department, not to exceed 500 miles[;]
1-38 [(3) an amount equal to five percent of the tax and
1-39 penalties collected by the assessor-collector under Chapter 152,
1-40 Tax Code, in the preceding calendar year; and]
1-41 [(4) an amount equal to five percent of the tax and
1-42 penalties collected by the comptroller under Section 152.047, Tax
1-43 Code, in the preceding calendar year].
1-44 (c) If [After] the credits to the county road and bridge
1-45 fund equal or exceed the maximum annual amount that a county may
1-46 credit to the fund [total computed] under Subsection (b), each
1-47 Monday the county assessor-collector shall:
1-48 (1) credit to the county road and bridge fund an
1-49 additional amount equal to 50 percent of the net collections made
1-50 during the preceding week, until the amount [so] credited under
1-51 this subdivision for the calendar year equals $125,000; and
1-52 (2) send to the department an amount equal to 50
1-53 percent of those collections.
1-54 (d) If [After] the credits to the county road and bridge
1-55 fund equal or exceed the maximum annual [total] amounts that a
1-56 county may credit to the fund [computed] under Subsections (b) and
1-57 (c)(1), each Monday the county assessor-collector shall credit to
1-58 the county road and bridge fund an additional amount equal to the
1-59 net collections made during the preceding week until the amount
1-60 credited for the calendar year under this subsection equals five
1-61 percent of the amount of tax and penalties collected in the county
1-62 in the preceding calendar year by:
1-63 (1) the assessor-collector under Chapter 152, Tax
1-64 Code; and
2-1 (2) the comptroller under Section 152.047, Tax Code.
2-2 (e) If the credits to the county road and bridge fund equal
2-3 the maximum amounts that a county may credit to the fund under
2-4 Subsections (b), (c)(1), and (d), each Monday the county
2-5 assessor-collector shall send to the department all collections
2-6 made during the preceding week.
2-7 (f) [(e)] Each Monday the county assessor-collector shall
2-8 send to the department a copy of each receipt issued the previous
2-9 week for a registration fee under this chapter.
2-10 SECTION 3. This Act takes effect January 1, 2002.
2-11 * * * * *