78R3702 CBH-D
By: Hilderbran H.B. No. 865
A BILL TO BE ENTITLED
AN ACT
relating to providing revenue from the gasoline tax to
municipalities and counties for constructing and maintaining
roads.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 153.118, Tax Code, is amended by adding
Subsection (c) and amending Subsection (f) to read as follows:
(c) On or before the 25th day of each month, a dealer shall
file each report and supplement required by the comptroller. The
report shall be executed by the dealer or the dealer's
representative using a form provided or approved by the
comptroller. The report must contain complete and detailed
information regarding gasoline sold to persons using or consuming
the gasoline. A dealer who has not sold any gasoline during the
reporting period shall file the report with the comptroller and
include that information on the report. Failure to obtain a form
from the comptroller does not excuse a dealer from filing a report
under this subsection.
(f) On or before the 25th day of each month, a gasoline
jobber shall file each report and supplement required by the
comptroller. The report shall be executed by the gasoline jobber or
the jobber's representative using a form provided or approved by
the comptroller. The report must contain complete and detailed
information regarding gasoline sold to persons using or consuming
the gasoline. A gasoline jobber who has not sold any gasoline to
persons using or consuming the gasoline during the reporting period
shall file the report with the comptroller and include that
information on the report. Failure to obtain a form from the
comptroller does not excuse a gasoline jobber from filing a report
under this subsection. [A gasoline jobber is not required to file a
report with the comptroller.]
SECTION 2. Subchapter F, Chapter 153, Tax Code, is amended
by adding Section 153.5026 to read as follows:
Sec. 153.5026. ALLOCATION OF CERTAIN REVENUE TO COUNTIES
AND MUNICIPALITIES. (a) On or before the fifth workday of each
month, the comptroller shall compute for the previous month:
(1) the total number of gallons or fractional parts of
gallons on which the tax imposed under Subchapter B was collected;
(2) the total number of gallons or fractional parts of
gallons on which the tax imposed under Subchapter B was collected
and that was sold outside a municipality within each county to
persons using or consuming the gasoline; and
(3) the total number of gallons or fractional parts of
gallons on which the tax imposed under Subchapter B was collected
and that was sold within each municipality in each county to persons
using or consuming the gasoline.
(b) On or before the fifth workday of each month, the
comptroller shall allocate revenue to counties and municipalities
in accordance with this section.
(c) The comptroller shall allocate to each county in this
state an amount determined by:
(1) multiplying by one cent the total number of
gallons or fractional parts of gallons on which the tax imposed
under Subchapter B was collected and that was sold outside a
municipality within the county to persons using or consuming the
gasoline; and
(2) subtracting the apportioned costs of collecting
the tax.
(d) The comptroller shall allocate to each municipality in
this state an amount determined by:
(1) multiplying by one cent the total number of
gallons or fractional parts of gallons on which the tax imposed
under Subchapter B was collected and that was sold within the
municipality to persons using or consuming the gasoline; and
(2) subtracting the apportioned costs of collecting
the tax.
(e) Money received by a county or municipality under this
section shall be deposited and maintained in an account separate
from other revenue of the county or municipality.
(f) A county or municipality may use revenue received under
this section only to:
(1) acquire rights-of-way; and
(2) construct and maintain roads.
SECTION 3. Section 153.503, Tax Code, is amended to read as
follows:
Sec. 153.503. ALLOCATION OF GASOLINE TAX. (a) On or before
the fifth workday [after the end] of each month, the comptroller,
after making all deductions for refund purposes and for the amounts
allocated under Sections 153.502 and 153.5025, shall allocate the
net remainder of the taxes collected under Subchapter B for the
previous month as provided by this section.
(b) One-fourth of the tax shall be deposited to the credit
of the available school fund.
(c) After allocating the money as provided by Section
153.5026, the comptroller shall allocate the net remainder of the
taxes collected under Subchapter B for the previous month as
follows:
(1) [one-fourth of the tax shall be deposited to the
credit of the available school fund;
[(2)] one-half of the remainder [tax] shall be
deposited to the credit of the state highway fund for the
construction and maintenance of the state road system under
existing law; and
(2) [(3)] from the remaining portion [one-fourth] of
the tax the comptroller shall:
(A) deposit to the credit of the county and road
district highway fund all the remaining tax receipts until a total
of $7,300,000 has been credited to the fund each fiscal year; and
(B) after the amount required to be deposited to
the county and road district highway funds has been deposited,
deposit to the credit of the state highway fund the remainder [of
the one-fourth of the tax], the amount to be provided on the basis
of allocations made each month of the fiscal year, which sum shall
be used by the Texas Department of Transportation for the
construction, improvement, and maintenance of farm-to-market
roads.
SECTION 4. This Act takes effect October 1, 2003.