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.