By Van de Putte S.B. No. 1183 77R8177 CBH-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to reimbursement for expenses of collecting a short-term 1-3 motor vehicle rental tax. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subchapter E, Chapter 334, Local Government Code, 1-6 is amended by adding Section 334.1135 to read as follows: 1-7 Sec. 334.1135. REIMBURSEMENT FOR TAX COLLECTION EXPENSES. 1-8 (a) Subject to Subsection (b), a municipality shall allow a person 1-9 who is required to collect and remit the tax imposed under this 1-10 subchapter one percent of the amount collected and required to be 1-11 remitted as reimbursement to the person for the costs of collecting 1-12 the tax. 1-13 (b) A person required to collect and remit the tax imposed 1-14 under this subchapter is not entitled to reimbursement under 1-15 Subsection (a) unless the municipality receives the amount 1-16 required to be collected not later than the 15th day after the end 1-17 of the collection period. If the 15th day is on a weekend or 1-18 holiday, the municipality must receive the amount required to be 1-19 collected not later than the first working day after the 15th day. 1-20 If the person remits the amount required to be collected by mail, 1-21 the date postmarked by the United States Postal Service is 1-22 considered to be the date of receipt by the municipality. 1-23 SECTION 2. This Act takes effect September 1, 2001, and 1-24 applies to taxes collected on or after that date. Taxes collected 2-1 before that date are governed by the law in effect when the taxes 2-2 were collected, and that law is continued in effect for that 2-3 purpose.