87R3294 RDS-D
By: Blanco S.B. No. 2128
A BILL TO BE ENTITLED
AN ACT
relating to the amount of certain motor vehicle sales and use taxes
and penalties that a county may retain each year.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 152.123(a), Tax Code, is amended to read
as follows:
(a) The county tax assessor-collector each calendar year
shall calculate six [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 six [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.
SECTION 2. This Act takes effect January 1, 2022.