1-1     By:  Van de Putte                                     S.B. No. 1183
 1-2           (In the Senate - Filed March 6, 2001; March 8, 2001, read
 1-3     first time and referred to Committee on Intergovernmental
 1-4     Relations; May 9, 2001, reported favorably by the following vote:
 1-5     Yeas 6, Nays 0; May 9, 2001, sent to printer.)
 1-6                            A BILL TO BE ENTITLED
 1-7                                   AN ACT
 1-8     relating to reimbursement for expenses of collecting a short-term
 1-9     motor vehicle rental tax.
1-10           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11           SECTION 1.  Subchapter E, Chapter 334, Local Government Code,
1-12     is amended by adding Section 334.1135 to read as follows:
1-13           Sec. 334.1135.  REIMBURSEMENT FOR TAX COLLECTION EXPENSES.
1-14     (a)  Subject to Subsection (b), a municipality shall allow a person
1-15     who is required to collect and remit the tax imposed under this
1-16     subchapter one percent of the amount collected and required to be
1-17     remitted as reimbursement to the person for the costs of collecting
1-18     the tax.
1-19           (b)  A person required to collect and remit the tax imposed
1-20     under this subchapter is not entitled to reimbursement under
1-21     Subsection (a)  unless the municipality receives the amount
1-22     required to be collected not later than the 15th day after the end
1-23     of the collection period.  If the 15th day is on a weekend or
1-24     holiday, the municipality must receive the amount required to be
1-25     collected not later than the first working day after the 15th day.
1-26     If the person remits the amount required to be collected by mail,
1-27     the date postmarked by the United States Postal Service is
1-28     considered to be the date of receipt by the municipality.
1-29           SECTION 2.  This Act takes effect September 1, 2001, and
1-30     applies to taxes collected on or after that date.  Taxes collected
1-31     before that date are governed by the law in effect when the taxes
1-32     were collected, and that law is continued in effect for that
1-33     purpose.
1-34                                  * * * * *