Texas 2023 - 88th Regular

Texas House Bill HB5223

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the amount of certain motor vehicle sales and use taxes and penalties that certain counties may retain each year.

Impact

This legislation significantly alters the way certain counties capitalize on motor vehicle sales tax revenue. By enabling these counties to retain a greater share of tax collections, the bill aims to bolster local funding for projects and services, which could include infrastructure improvements and community services. As a result, the economic implications for eligible counties are substantial, potentially providing them with much-needed financial resources to address local needs and projects.

Summary

House Bill 5223 proposes amendments to the Texas Tax Code concerning the retention of motor vehicle sales and use taxes by specific counties. Specifically, the bill outlines provisions for counties bordering the United Mexican States, mandating that those counties, particularly those with municipalities exceeding a population of 500,000, calculate and retain a percentage of sales and use taxes collected in the preceding year. The new structure allows these counties to retain up to six percent of the collected taxes each year, a substantial change aimed at enhancing local fiscal capabilities.

Sentiment

The reception of HB 5223 appears generally favorable among supporters who argue that it empowers local governments to retain more resources for community development and public services. However, there could be concerns from those wary of the potential for tax disparities between different regions of the state. Overall, the sentiment seems supportive, emphasizing local control and financial autonomy over tax revenues.

Contention

Notably, while there is support for the bill's intention to enhance local government revenue, there may be contention regarding its implications for tax equity and distribution across different counties. Some lawmakers and stakeholders might voice concerns about how the bill might affect smaller or less populous counties that do not benefit from similar provisions. Further discussions in legislative committees will likely delve into finding a balance that protects the interests of all Texas counties, ensuring fair treatment while encouraging local fiscal responsibility.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 152. Taxes On Sale, Rental, And Use Of Motor Vehicles
    • Section: 123

Companion Bills

TX SB1521

Identical Relating to the amount of certain motor vehicle sales and use taxes and penalties that certain counties may retain each year.

Previously Filed As

TX SB1521

Relating to the amount of certain motor vehicle sales and use taxes and penalties that certain counties may retain each year.

Similar Bills

No similar bills found.