| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 87R3294 RDS-D | |
| 2 | 2 | By: Blanco S.B. No. 2128 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the amount of certain motor vehicle sales and use taxes | |
| 8 | 8 | and penalties that a county may retain each year. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 152.123(a), Tax Code, is amended to read | |
| 11 | 11 | as follows: | |
| 12 | 12 | (a) The county tax assessor-collector each calendar year | |
| 13 | 13 | shall calculate six [five] percent of the tax and penalties | |
| 14 | 14 | collected by the county tax assessor-collector under this chapter | |
| 15 | 15 | in the preceding calendar year. In addition, the county tax | |
| 16 | 16 | assessor-collector shall calculate each calendar year an amount | |
| 17 | 17 | equal to six [five] percent of the tax and penalties that the | |
| 18 | 18 | comptroller: | |
| 19 | 19 | (1) collected under Section 152.047 in the preceding | |
| 20 | 20 | calendar year; and | |
| 21 | 21 | (2) determines are attributable to sales in the | |
| 22 | 22 | county. | |
| 23 | 23 | SECTION 2. This Act takes effect January 1, 2022. |