Sec. 502.1981. CALCULATION OF ADDITIONAL FEE AMOUNTS RETAINED BY A COUNTY. (a) The county tax assessor-collector each calendar year shall calculate five percent of the tax and penalties collected by the county tax assessor-collector under Chapter 152, Tax Code, in the preceding calendar year. In addition, the county tax assessor-collector shall calculate each calendar year an amount equal to five percent of the tax and penalties that the comptroller:
(1) collected under Section 152.047, Tax Code, in the preceding calendar year; and
(2) determines are attributable to sales in the county.
(b) A county tax assessor-collector shall retain under Section 502.198(b) fees based on the following percentage of the amounts calculated under Subsection (a) during each of the following fiscal years:
(1) in fiscal year 2012, 30 percent;
(2) in fiscal year 2013, 20 percent;
(3) in fiscal year 2014, 10 percent;
(4) in fiscal year 2015 and succeeding years, 0 percent.
(c) The county shall credit the amounts retained under Subsection (b) to the county road and bridge fund. Money credited to the fund under this section may only be used for:
(1) county road construction, maintenance, and repair;
(2) bridge construction, maintenance, and repair;
(3) the purchase of right-of-way for road or highway purposes; or
(4) the relocation of utilities for road or highway purposes.
Transferred, redesignated and amended from Transportation Code, Section 502.1025 by Acts 2011, 82nd Leg., R.S., Ch. 1296 (H.B. 2357), Sec. 116, eff. January 1, 2012.
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