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House Bill 3588
ARTICLE 9. MOTOR VEHICLE SALES TAX

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TABLE OF CONTENTS
Art. 1. Trans-Texas Corridor - Art. 2. Regional Mobility Authorities - Art. 3. Advance Acquisition of Property - Art. 4. Rail Facilities - Art. 5. Issuance of Bonds and Other Public Securities - Art. 6. Pass-Through Tolls - Art. 7. Conversion of Nontoll State Highway - Art. 8. Commercial Driver's Licenses - Art. 9. Motor Vehicle Sales Tax - Art. 10. Driver Responsibility - Art. 11. Disposition of Department of Public Safety Fees - Art. 12. Additional Court Costs - Art. 13. Statewide Coordination of Public Transportation - Art. 14. Conditional Grant Program - Art. 15 Texas Turnpike Authority - Art. 16. Commercial Motor Vehicle Safety Standards - Art. 17. Nonrepairable and Salvage Motor Vehicles; Salvage Vehicle Dealers - Art. 18. Funding of Port Security, Projects, and Studies - Art. 19. Miscellaneous Provisions - Art. 20. General Provisions; Effective Date

ARTICLE 9. MOTOR VEHICLE SALES TAX

SECTION 9.01. Chapter 152, Tax Code, is amended by amending Section 152.121 and adding Section 152.123 to read as follows:

Sec. 152.121. TAX SENT TO COMPTROLLER.

          (a) After crediting the amounts as provided by Section 152.123, a [~~The~~] county tax assessor-collector shall send [~~the~~] money collected from taxes and penalties imposed by this chapter to the comptroller as follows:
                    (1) on the 10th day of each month if during the last preceding state fiscal year less than $2 million of the taxes and penalties imposed by this chapter was collected by the office of the county tax assessor-collector;
                    (2) once each week if during the last preceding state fiscal year $2 million or more, but less than $10 million, of the taxes and penalties imposed by this chapter was collected by the office of the county tax assessor-collector; or
                    (3) daily (as collected) if during the last preceding state fiscal year $10 million or more of the taxes and penalties imposed by this chapter was collected by the office of the county tax assessor-collector.
          (b) Taxes on metal dealer plates collected by the Texas Department of Transportation shall be deposited by the department in the state treasury in the same manner as are other taxes collected under this chapter.
          (c) If the amount of net collections under Chapter 502, Transportation Code, and this chapter is insufficient to cover the amount of those net collections authorized to be retained by a county as a percentage of the tax and penalties collected under this chapter, the comptroller shall on request of the county tax assessor-collector authorize the county to retain a portion of the tax and penalties collected under this chapter to cover the deficiency.

Sec. 152.123. TAX RETAINED BY COUNTY.

          (a) The county tax assessor-collector each calendar year shall calculate five percent of the tax and penalties collected by the county tax assessor-collector under this chapter in the preceding calendar year. In addition, the county tax assessor-collector shall calculate each calendar year an amount equal to five percent of the tax and penalties that the comptroller:
                    (1) collected under Section 152.047 in the preceding calendar year; and
                    (2) determines are attributable to sales in the county.
          (b) The county shall retain the following percentage of the amounts calculated under Subsection (a) during each of the following fiscal years:
                    (1) in fiscal year 2006, 10 percent;
                    (2) in fiscal year 2007, 20 percent;
                    (3) in fiscal year 2008, 30 percent;
                    (4) in fiscal year 2009, 40 percent;
                    (5) in fiscal year 2010, 50 percent;
                    (6) in fiscal year 2011, 60 percent;
                    (7) in fiscal year 2012, 70 percent;
                    (8) in fiscal year 2013, 80 percent;
                    (9) in fiscal year 2014, 90 percent;
                    (10) in fiscal year 2015 and succeeding years, 100 percent.
          (c) The county shall credit the amounts retained under Subsection (b) to the county's general fund.

SECTION 9.02. Section 502.102(b), Transportation Code, is amended to read as follows:

          (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;
                    (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; and
                    (3) an additional amount of fees equal to the amount calculated under Section 502.1025 [~~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~~].

SECTION 9.03. Chapter 502, Transportation Code, is amended by adding Section 502.1025 to read as follows:

Sec. 502.1025. CALCULATION OF ADDITIONAL FEE AMOUNTS RETAINED BY A COUNTY. (a) The county tax assessor-collector each calendar year shall calculate five percent of the tax and penalties
collected by the county tax assessor-collector under Chapter 152, Tax Code, in the preceding calendar year. In addition, the county tax assessor-collector shall calculate each calendar year an amount equal to five percent of the tax and penalties that the comptroller:
(1) collected under Section 152.047, Tax Code, in the preceding calendar year; and
(2) determines are attributable to sales in the county.
(b) A county tax assessor-collector shall retain under Section 502.102(b) fees based on the following percentage of the
amounts calculated under subsection (a) during each of the
following fiscal years:
(1) in fiscal year 2006, 90 percent;
(2) in fiscal year 2007, 80 percent;
(3) in fiscal year 2008, 70 percent;
(4) in fiscal year 2009, 60 percent;
(5) in fiscal year 2010, 50 percent;
(6) in fiscal year 2011, 40 percent;
(7) in fiscal year 2012, 30 percent;
(8) in fiscal year 2013, 20 percent;
(9) in fiscal year 2014, 10 percent;
(10) in fiscal year 2015 and succeeding years, 0
percent.
(c) The county shall credit the amounts retained under Subsection (b) to the county road and bridge fund. Money credited to the fund under this section may only be used for:
(1) county road construction, maintenance, and repair;
(2) bridge construction, maintenance, and repair;
(3) the purchase of right-of-way for road or highway purposes; or
(4) the relocation of utilities for road or highway purposes.

SECTION 9.04. Section 502.108(e), Transportation Code, is repealed.

SECTION 9.05. This article takes effect September 1, 2005.

This Page Last Updated: Wednesday January 17, 2007