78R1970 MTB-D
By: Keffer of Eastland, Christian H.B. No. 245
A BILL TO BE ENTITLED
AN ACT
relating to the disposition by counties of motor vehicle
registration fees and sales tax revenue.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 502.102, Transportation Code, is
amended to read as follows:
Sec. 502.102. DISPOSITION OF FEES GENERALLY. (a) Except
as provided by Sections 502.103 and 502.104, this section applies
to all fees collected by a county assessor-collector under this
chapter.
(b) Each Monday, a county assessor-collector shall credit
to the county road and bridge fund an amount equal to the net
collections made during the preceding week until the amount so
credited for the calendar year equals the total of:
(1) $60,000; and
(2) $350 for each mile of county road maintained by the
county, according to the most recent information available from the
department, not to exceed 500 miles[;
[(3) an amount equal to five percent of the tax and
penalties collected by the assessor-collector under Chapter 152,
Tax Code, in the preceding calendar year; and
[(4) an amount equal to five percent of the tax and
penalties collected by the comptroller under Section 152.047, Tax
Code, in the preceding calendar year].
(c) If [After] the credits to the county road and bridge
fund equal or exceed the maximum annual amount that a county may
credit to the fund [total computed] under Subsection (b), each
Monday the county assessor-collector shall:
(1) credit to the county road and bridge fund an
additional amount equal to 50 percent of the net collections made
during the preceding week, until the amount [so] credited under
this subdivision for the calendar year equals $125,000; and
(2) send to the department an amount equal to 50
percent of those collections.
(d) If [After] the credits to the county road and bridge
fund equal or exceed the maximum annual [total] amounts that a
county may credit to the fund [computed] under Subsections (b) and
(c)(1), each Monday the county assessor-collector shall credit to
the county road and bridge fund an additional amount equal to the
net collections made during the preceding week until the amount
credited for the calendar year under this subsection equals five
percent of the amount of tax and penalties collected in the county
in the preceding calendar year by:
(1) the assessor-collector under Chapter 152, Tax
Code; and
(2) the comptroller under Section 152.047, Tax Code.
(e) If the credits to the county road and bridge fund equal
the maximum amounts that a county may credit to the fund under
Subsections (b), (c)(1), and (d), each Monday the county
assessor-collector shall send to the department all collections
made during the preceding week.
(f) [(e)] Each Monday the county assessor-collector shall
send to the department a copy of each receipt issued the previous
week for a registration fee under this chapter.
(g) If the amount of collections under this chapter is
insufficient to cover the amount that a county is authorized to
retain under Subsection (d), on request of the county
assessor-collector the comptroller shall remit to the county the
amount of the deficiency from the money collected under this
chapter.
SECTION 2. Section 152.121(c), Tax Code, is repealed.
SECTION 3. This Act takes effect January 1, 2004.