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Amend CSSB 855, in SECTION 1 of the bill, by striking proposed 
Section 446.055, Local Government Code (committee printing page 3, 
line 54 through page 4, line 43), and substituting the following:
	Sec. 446.055.  IMPOSITION OF COUNTY MOTOR FUEL TAX.  (a)  A 
county to which this chapter applies may, if approved in accordance 
with other provisions of this chapter, impose a tax at a rate of 2, 
4, 6, 8, or 10 cents per gallon on the sale of gasoline and diesel 
fuel that is sold in the county by a person, including a dealer, 
distributor, supplier, or permissive supplier, engaged in the sale 
of motor fuels used to propel a motor vehicle on the public highways 
of the state.  The tax is added to the selling price of the gasoline 
or diesel fuel and is part of the gasoline or diesel fuel price, is a 
debt owed to the seller, and is recoverable at law in the same 
manner as the fuel charge for gasoline or diesel fuel.
	(b)  The tax authorized by this section is in addition to the 
tax imposed by Chapter 162, Tax Code, and shall be collected in 
conjunction with that tax when gasoline or diesel fuel is removed 
from a terminal using the terminal rack, other than by bulk 
transfer, to be sold or delivered into a county that has imposed the 
tax authorized by this section.
	(c)  The comptroller shall administer, collect, and enforce 
any tax imposed upon the sale of gasoline or diesel fuel approved in 
accordance with the provisions of this chapter.  The tax shall be 
exclusively administered, collected, and enforced in conformance 
with the provisions of Chapter 162, Tax Code, governing the tax 
assessed on the sale of gasoline and diesel fuel.  References found 
in Chapter 162, Tax Code, to taxes imposed under that chapter shall 
also include taxes imposed under this section.
	(d)  Words used in this section and defined by Chapter 162, 
Tax Code, have the meanings assigned by that chapter.
	(e)  The exemptions provided by Sections 162.104 and 
162.204, Tax Code, apply to the tax authorized by this section.
	(f)  The comptroller may adopt reasonable rules and 
prescribe forms that are consistent with this chapter and Chapter 
162, Tax Code, for the administration, collection, reporting, and 
enforcement of this section.
	(g)  Before sending any money to a county under this section, 
the comptroller shall deduct any costs incurred by the comptroller 
related to the comptroller's preparations to administer, collect, 
and enforce a tax upon the sale of gasoline or diesel fuel approved 
in accordance with this chapter.  Each county which approves the 
imposition of a tax on the sale of gasoline or diesel fuel shall be 
charged a pro-rata amount for the comptroller's costs in preparing 
to administer, collect, and enforce the tax.  If only one county 
elects to approve the imposition of a tax on the sale of gasoline or 
diesel fuel within its jurisdiction, that county shall bear all of 
the costs incurred by the comptroller but may recover pro-rata 
shares of this cost from other counties which approve the 
imposition of the tax.  The comptroller shall also deduct two 
percent of the amount of taxes collected under this section during 
the period for which a distribution is made as the state's charge 
for its services under this section and shall credit the money 
deducted to the general revenue fund.  At least twice during each 
state fiscal year, and at other times as often as feasible, the 
comptroller shall send to the county treasurer payable to the 
county the county's share of the taxes collected by the comptroller 
under this section.
	(h)  Except as provided by Subsection (i), the tax authorized 
by this section takes effect on the first day of the first calendar 
quarter following the expiration of the first complete quarter 
occurring after the date of election authorizing the order imposing 
the tax under Section 446.054.
	(i)  If the comptroller determines that the time of effect 
required by Subsection (h) will occur before the comptroller can 
reasonably take the action required to begin collecting the tax, 
the comptroller may delay the time of effect until the first day of 
the first calendar quarter following the date the comptroller 
declares that it is ready to begin collecting the tax.