Texas 2019 - 86th Regular

Texas House Bill HB1192 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	86R3348 GRM-D
2	2	By: Thompson of Brazoria H.B. No. 1192
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the amount deducted from certain distributions of local
8	8	tax revenue as the state's share.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 403.107, Government Code, is reenacted
11	11	and amended to read as follows:
12	12	Sec. 403.107. LOCAL SALES AND USE TAX FEES. (a) The
13	13	comptroller shall deposit fees imposed under Section 151.059, Tax
14	14	Code, in the state treasury and shall keep records of the amount of
15	15	money collected for each reporting period. Such fees shall be held
16	16	in trust in the suspense account of each eligible taxing unit. The
17	17	comptroller shall distribute money in the suspense accounts under
18	18	this section to each eligible taxing unit in the amount and manner
19	19	provided by federal law or this section.
20	20	(b) A local taxing unit is eligible to receive funds under
21	21	this section if it has adopted a sales and use tax under Chapter
22	22	321, Chapter 322, or Chapter 323, Tax Code, or has adopted a local
23	23	sales and use tax governed in part by any provision of those
24	24	chapters.
25	25	(c) The comptroller shall transmit to each eligible taxing
26	26	unit's treasurer, or to the officer performing the functions of
27	27	that office, on a quarterly basis, the taxing unit's share of the
28	28	fees remitted to the comptroller, together with the pro rata share
29	29	of any penalty or interest on delinquent fees that may be collected.
30	30	Before transmitting the funds, the comptroller shall deduct one
31	31	[two] percent of the amount allocated to each taxing unit as a
32	32	charge by the state for its services under this section and deposit
33	33	that amount into the state treasury to the credit of the
34	34	comptroller's operating fund. Interest earned on all deposits made
35	35	in the state treasury under this section shall be credited to the
36	36	general revenue fund.
37	37	(d) The comptroller shall retain in the suspense account for
38	38	a taxing unit a portion of the taxing unit's share of the fees
39	39	collected, not to exceed five percent of the amount remitted to the
40	40	taxing unit. From the amounts retained in a taxing unit's suspense
41	41	account, the comptroller may make refunds for overpayments to the
42	42	account and to redeem dishonored checks and drafts deposited to the
43	43	credit of the account.
44	44	(e) Unless another method is required by federal law, the
45	45	comptroller shall compute for each calendar quarter the percentage
46	46	of total sales and use tax allocations made pursuant to Title 3 of
47	47	the Tax Code, including any local sales and use taxes governed by
48	48	any provision of Title 3 of the Tax Code, to each eligible taxing
49	49	unit and shall apply that percentage to the total fees collected
50	50	under Section 151.059, Tax Code, and allocated to eligible taxing
51	51	units in that quarter.
52	52	(f) The comptroller may combine an eligible taxing unit's
53	53	share of the fees remitted or collected under Section 151.059, Tax
54	54	Code, a suspense account under this section, or an allocation made
55	55	under this section with other trust or suspense accounts held for
56	56	that taxing unit or other allocations made to that taxing unit under
57	57	Title 3 of the Tax Code.
58	58	SECTION 2. Section 321.503, Tax Code, is amended to read as
59	59	follows:
60	60	Sec. 321.503. STATE'S SHARE. Before sending any money to a
61	61	municipality under this subchapter the comptroller shall deduct one
62	62	[two] percent of the amount of the taxes collected within the
63	63	municipality during the period for which a distribution is made as
64	64	the state's charge for its services under this chapter and shall[,
65	65	subject to premiums payments under Section 321.501(c),] credit the
66	66	money deducted to the general revenue fund.
67	67	SECTION 3. Section 322.303, Tax Code, is amended to read as
68	68	follows:
69	69	Sec. 322.303. STATE'S SHARE. Before sending any money to a
70	70	taxing entity under this subchapter, the comptroller shall deduct
71	71	one [two] percent of the amount of the taxes collected within the
72	72	entity area during the period for which a distribution is made as
73	73	the state's charge for its services under this chapter and shall
74	74	credit the money deducted to the general revenue fund.
75	75	SECTION 4. Section 323.503, Tax Code, is amended to read as
76	76	follows:
77	77	Sec. 323.503. STATE'S SHARE. Before sending any money to a
78	78	county under this subchapter the comptroller shall deduct one [two]
79	79	percent of the amount of the taxes collected within the county
80	80	during the period for which a distribution is made as the state's
81	81	charge for its services under this chapter and shall[, subject to
82	82	premiums payments under Section 323.501(c),] credit the money
83	83	deducted to the general revenue fund.
84	84	SECTION 5. This Act takes effect September 1, 2019.