| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the amount deducted from certain distributions of local |
|
|
tax revenue as the state's share. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 403.107, Government Code, is reenacted |
|
|
and amended to read as follows: |
|
|
Sec. 403.107. LOCAL SALES AND USE TAX FEES. (a) The |
|
|
comptroller shall deposit fees imposed under Section 151.059, Tax |
|
|
Code, in the state treasury and shall keep records of the amount of |
|
|
money collected for each reporting period. Such fees shall be held |
|
|
in trust in the suspense account of each eligible taxing unit. The |
|
|
comptroller shall distribute money in the suspense accounts under |
|
|
this section to each eligible taxing unit in the amount and manner |
|
|
provided by federal law or this section. |
|
|
(b) A local taxing unit is eligible to receive funds under |
|
|
this section if it has adopted a sales and use tax under Chapter |
|
|
321, Chapter 322, or Chapter 323, Tax Code, or has adopted a local |
|
|
sales and use tax governed in part by any provision of those |
|
|
chapters. |
|
|
(c) The comptroller shall transmit to each eligible taxing |
|
|
unit's treasurer, or to the officer performing the functions of |
|
|
that office, on a quarterly basis, the taxing unit's share of the |
|
|
fees remitted to the comptroller, together with the pro rata share |
|
|
of any penalty or interest on delinquent fees that may be collected. |
|
|
Before transmitting the funds, the comptroller shall deduct one |
|
|
[two] percent of the amount allocated to each taxing unit as a |
|
|
charge by the state for its services under this section and deposit |
|
|
that amount into the state treasury to the credit of the |
|
|
comptroller's operating fund. Interest earned on all deposits made |
|
|
in the state treasury under this section shall be credited to the |
|
|
general revenue fund. |
|
|
(d) The comptroller shall retain in the suspense account for |
|
|
a taxing unit a portion of the taxing unit's share of the fees |
|
|
collected, not to exceed five percent of the amount remitted to the |
|
|
taxing unit. From the amounts retained in a taxing unit's suspense |
|
|
account, the comptroller may make refunds for overpayments to the |
|
|
account and to redeem dishonored checks and drafts deposited to the |
|
|
credit of the account. |
|
|
(e) Unless another method is required by federal law, the |
|
|
comptroller shall compute for each calendar quarter the percentage |
|
|
of total sales and use tax allocations made pursuant to Title 3 of |
|
|
the Tax Code, including any local sales and use taxes governed by |
|
|
any provision of Title 3 of the Tax Code, to each eligible taxing |
|
|
unit and shall apply that percentage to the total fees collected |
|
|
under Section 151.059, Tax Code, and allocated to eligible taxing |
|
|
units in that quarter. |
|
|
(f) The comptroller may combine an eligible taxing unit's |
|
|
share of the fees remitted or collected under Section 151.059, Tax |
|
|
Code, a suspense account under this section, or an allocation made |
|
|
under this section with other trust or suspense accounts held for |
|
|
that taxing unit or other allocations made to that taxing unit under |
|
|
Title 3 of the Tax Code. |
|
|
SECTION 2. Section 321.503, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 321.503. STATE'S SHARE. Before sending any money to a |
|
|
municipality under this subchapter the comptroller shall deduct one |
|
|
[two] percent of the amount of the taxes collected within the |
|
|
municipality during the period for which a distribution is made as |
|
|
the state's charge for its services under this chapter and shall[,
|
|
|
subject to premiums payments under Section 321.501(c),] credit the |
|
|
money deducted to the general revenue fund. |
|
|
SECTION 3. Section 322.303, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 322.303. STATE'S SHARE. Before sending any money to a |
|
|
taxing entity under this subchapter, the comptroller shall deduct |
|
|
one [two] percent of the amount of the taxes collected within the |
|
|
entity area during the period for which a distribution is made as |
|
|
the state's charge for its services under this chapter and shall |
|
|
credit the money deducted to the general revenue fund. |
|
|
SECTION 4. Section 323.503, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 323.503. STATE'S SHARE. Before sending any money to a |
|
|
county under this subchapter the comptroller shall deduct one [two] |
|
|
percent of the amount of the taxes collected within the county |
|
|
during the period for which a distribution is made as the state's |
|
|
charge for its services under this chapter and shall[, subject to
|
|
|
premiums payments under Section 323.501(c),] credit the money |
|
|
deducted to the general revenue fund. |
|
|
SECTION 5. This Act takes effect September 1, 2019. |