By Shapiro S.B. No. 412
77R3243 SMJ-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the allocation and use by counties of revenue from
1-3 motor vehicle sales and use taxes and vehicle registration fees.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subchapter G, Chapter 152, Tax Code, is amended by
1-6 amending Section 152.121 and adding Section 152.123 to read as
1-7 follows:
1-8 Sec. 152.121. TAX SENT TO COMPTROLLER. (a) After
1-9 crediting the amounts as provided by Section 152.123, a [The]
1-10 county tax assessor-collector shall send [the] money collected from
1-11 taxes and penalties imposed by this chapter to the comptroller as
1-12 follows:
1-13 (1) on the 10th day of each month if during the last
1-14 preceding state fiscal year less than $2 million of the taxes and
1-15 penalties imposed by this chapter was collected by the office of
1-16 the county tax assessor-collector;
1-17 (2) once each week if during the last preceding state
1-18 fiscal year $2 million or more, but less than $10 million, of the
1-19 taxes and penalties imposed by this chapter was collected by the
1-20 office of the county tax assessor-collector; or
1-21 (3) daily (as collected) if during the last preceding
1-22 state fiscal year $10 million or more of the taxes and penalties
1-23 imposed by this chapter was collected by the office of the county
1-24 tax assessor-collector.
2-1 (b) Taxes on metal dealer plates collected by the Texas
2-2 Department of Transportation shall be deposited by the department
2-3 in the state treasury in the same manner as are other taxes
2-4 collected under this chapter[.]
2-5 [(c) If the amount of net collections under Chapter 502,
2-6 Transportation Code, is insufficient to cover the amount of those
2-7 net collections authorized to be retained by a county as a
2-8 percentage of the tax and penalties collected under this chapter,
2-9 the comptroller shall on request of the county tax
2-10 assessor-collector authorize the county to retain a portion of the
2-11 tax and penalties collected under this chapter to cover the
2-12 deficiency].
2-13 Sec. 152.123. TAX RETAINED BY COUNTY. (a) Of the taxes and
2-14 penalties collected by a county tax assessor-collector under this
2-15 chapter, the assessor-collector shall retain five percent of the
2-16 tax and penalties collected by the assessor-collector under this
2-17 chapter. In addition, the county tax assessor-collector shall
2-18 retain each calendar year an amount equal to five percent of the
2-19 tax and penalties that the comptroller:
2-20 (1) collected under Section 152.047 in the preceding
2-21 calendar year; and
2-22 (2) determines are attributable to sales in the
2-23 county.
2-24 (b) The county shall credit the amounts retained under
2-25 Subsection (a) to the county road and bridge fund. Money credited
2-26 to the fund under this section may only be used for:
2-27 (1) county road construction, maintenance, and repair;
3-1 (2) bridge construction, maintenance, and repair;
3-2 (3) the purchase of right-of-way for road or highway
3-3 purposes; or
3-4 (4) the relocation of utilities for road or highway
3-5 purposes.
3-6 SECTION 2. Section 502.102(b), Transportation Code, is
3-7 amended to read as follows:
3-8 (b) Each Monday, a county assessor-collector shall credit to
3-9 the county road and bridge fund an amount equal to the net
3-10 collections made during the preceding week until the amount so
3-11 credited for the calendar year equals the total of:
3-12 (1) $60,000; and
3-13 (2) $350 for each mile of county road maintained by
3-14 the county, according to the most recent information available from
3-15 the department, not to exceed 500 miles[;]
3-16 [(3) an amount equal to five percent of the tax and
3-17 penalties collected by the assessor-collector under Chapter 152,
3-18 Tax Code, in the preceding calendar year; and]
3-19 [(4) an amount equal to five percent of the tax and
3-20 penalties collected by the comptroller under Section 152.047, Tax
3-21 Code, in the preceding calendar year].
3-22 SECTION 3. Section 502.108(e), Transportation Code, is
3-23 repealed.
3-24 SECTION 4. This Act takes effect September 1, 2001.