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A BILL TO BE ENTITLED
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AN ACT
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relating to the amount of certain motor vehicle sales and use taxes |
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and penalties that certain counties may retain each year. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.123, Tax Code, is amended by adding |
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Subsection (a-1) and amending Subsection (b) to read as follows: |
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(a-1) Notwithstanding Subsection (a), the tax |
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assessor-collector of a county that borders the United Mexican |
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States and contains a municipality with a population of 500,000 or |
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more each calendar year shall calculate six percent of the tax and |
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penalties collected by the county tax assessor-collector under this |
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chapter in the preceding calendar year. In addition, the county tax |
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assessor-collector shall calculate each calendar year an amount |
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equal to six percent of the tax and penalties that the comptroller: |
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(1) collected under Section 152.047 in the preceding |
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calendar year; and |
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(2) determines are attributable to sales in the |
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county. |
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(b) The county shall retain the [following percentage of |
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the] amounts calculated under Subsection (a) or (a-1), as |
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applicable [during each of the following fiscal years: |
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[(1) in fiscal year 2006, 10 percent; |
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[(2) in fiscal year 2007, 20 percent; |
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[(3) in fiscal year 2008, 30 percent; |
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[(4) in fiscal year 2009, 40 percent; |
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[(5) in fiscal year 2010, 50 percent; |
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[(6) in fiscal year 2011, 60 percent; |
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[(7) in fiscal year 2012, 70 percent; |
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[(8) in fiscal year 2013, 80 percent; |
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[(9) in fiscal year 2014, 90 percent; |
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[(10) in fiscal year 2015 and succeeding years, 100 |
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percent]. |
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SECTION 2. This Act takes effect January 1, 2024. |