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 * * * * *