| 1 | 1 | | 88R11825 CJD-D |
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| 2 | 2 | | By: Blanco S.B. No. 1521 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the amount of certain motor vehicle sales and use taxes |
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| 8 | 8 | | and penalties that certain counties may retain each year. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 152.123, Tax Code, is amended by adding |
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| 11 | 11 | | Subsection (a-1) and amending Subsection (b) to read as follows: |
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| 12 | 12 | | (a-1) Notwithstanding Subsection (a), the tax |
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| 13 | 13 | | assessor-collector of a county that borders the United Mexican |
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| 14 | 14 | | States and contains a municipality with a population of 500,000 or |
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| 15 | 15 | | more each calendar year shall calculate six percent of the tax and |
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| 16 | 16 | | penalties collected by the county tax assessor-collector under this |
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| 17 | 17 | | chapter in the preceding calendar year. In addition, the county tax |
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| 18 | 18 | | assessor-collector shall calculate each calendar year an amount |
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| 19 | 19 | | equal to six percent of the tax and penalties that the comptroller: |
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| 20 | 20 | | (1) collected under Section 152.047 in the preceding |
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| 21 | 21 | | calendar year; and |
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| 22 | 22 | | (2) determines are attributable to sales in the |
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| 23 | 23 | | county. |
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| 24 | 24 | | (b) The county shall retain the [following percentage of |
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| 25 | 25 | | the] amounts calculated under Subsection (a) or (a-1), as |
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| 26 | 26 | | applicable [during each of the following fiscal years: |
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| 27 | 27 | | [(1) in fiscal year 2006, 10 percent; |
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| 28 | 28 | | [(2) in fiscal year 2007, 20 percent; |
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| 29 | 29 | | [(3) in fiscal year 2008, 30 percent; |
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| 30 | 30 | | [(4) in fiscal year 2009, 40 percent; |
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| 31 | 31 | | [(5) in fiscal year 2010, 50 percent; |
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| 32 | 32 | | [(6) in fiscal year 2011, 60 percent; |
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| 33 | 33 | | [(7) in fiscal year 2012, 70 percent; |
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| 34 | 34 | | [(8) in fiscal year 2013, 80 percent; |
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| 35 | 35 | | [(9) in fiscal year 2014, 90 percent; |
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| 36 | 36 | | [(10) in fiscal year 2015 and succeeding years, 100 |
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| 37 | 37 | | percent]. |
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| 38 | 38 | | SECTION 2. This Act takes effect January 1, 2024. |
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