HBA-AMW C.S.S.B. 180 77(R)BILL ANALYSIS Office of House Bill AnalysisC.S.S.B. 180 By: Fraser Ways & Means 5/11/2001 Committee Report (Substituted) BACKGROUND AND PURPOSE Prior to 1993, counties computed and collected motor vehicle registration revenue separately from sales tax revenue, and counties collected the sales tax and retained five percent of the funds at the end of each month. In 1993, Texas changed the reimbursement method for sales tax revenue. Currently, counties are required to send in all of the sales tax money and retain the equivalent of the five percent sales tax revenue from registration money. C.S.S.B. 180 modifies the method by which the funds are credited to the county road and bridge fund. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS C.S.S.B. 180 amends the Tax and Transportation codes to modify the disposition by counties of motor vehicle registration fees and sales tax revenue. The bill modifies the method by which the county tax assessor-collector credits required amounts to the county road and bridge fund. The bill establishes the requirement that the comptroller of public accounts (comptroller), on request of the county tax assessorcollector, remit to the county the amount of the deficiency from the money collected for vehicle registration fees if the amount of collections is insufficient to cover the amount that a county is authorized to retain for the county road and bridge fund. The bill repeals law relating to the procedures for sending taxes on the sale, rental, and use of motor vehicles to the comptroller. EFFECTIVE DATE January 1, 2002. COMPARISON OF ORIGINAL TO SUBSTITUTE C.S.S.B. 180 differs from the original bill by repealing law, rather than amending law, relating to the procedures for sending taxes on the sale, rental, and use of motor vehicles to the comptroller of public accounts.