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Texas Statutes (Last Updated: January 4, 2014) |
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TRANSPORTATION CODE |
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Title 7. VEHICLES AND TRAFFIC |
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Subtitle A. CERTIFICATES OF TITLE AND REGISTRATION OF VEHICLES |
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Chapter 502. REGISTRATION OF VEHICLES |
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Subchapter E. ADMINISTRATION OF FEES |
Sec. 502.1981. CALCULATION OF ADDITIONAL FEE AMOUNTS RETAINED BY A COUNTY
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(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.