Bill Text: TX HB5223 | 2023-2024 | 88th Legislature | Introduced

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

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2023-03-24 - Referred to Ways & Means [HB5223 Detail]

Download: Texas-2023-HB5223-Introduced.html

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88R11825 CJD-D
By: Ordaz H.B. No. 5223

A BILL TO BE ENTITLED
AN ACT
relating to the amount of certain motor vehicle sales and use taxes
and penalties that certain counties may retain each year.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 152.123, Tax Code, is amended by adding
Subsection (a-1) and amending Subsection (b) to read as follows:
(a-1) Notwithstanding Subsection (a), the tax
assessor-collector of a county that borders the United Mexican
States and contains a municipality with a population of 500,000 or
more each calendar year shall calculate six 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 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.
(b) The county shall retain the [following percentage of
the] amounts calculated under Subsection (a) or (a-1), as
applicable [during each of the following fiscal years:
[(1) in fiscal year 2006, 10 percent;
[(2) in fiscal year 2007, 20 percent;
[(3) in fiscal year 2008, 30 percent;
[(4) in fiscal year 2009, 40 percent;
[(5) in fiscal year 2010, 50 percent;
[(6) in fiscal year 2011, 60 percent;
[(7) in fiscal year 2012, 70 percent;
[(8) in fiscal year 2013, 80 percent;
[(9) in fiscal year 2014, 90 percent;
[(10) in fiscal year 2015 and succeeding years, 100
percent].
SECTION 2. This Act takes effect January 1, 2024.