A county assessor-collector must retain certain amounts, collect vehicle-related revenue based on the owner’s county of residence when acting for another assessor-collector, and pay issuing expenses from the compensation allowed.
Sec. 520.006. COLLECTION OF FEES ON BEHALF OF ANOTHER ASSESSOR-COLLECTOR; COMPENSATION OF ASSESSOR-COLLECTOR. (a) A county assessor-collector shall retain an amount determined by the board under Section 502.1911 for each receipt issued under Chapter 502. (a-1) A county assessor-collector collecting fees on behalf of another county assessor-collector for purposes of Section 501.023, 501.0234, 501.030, 502.0023, 502.040, or 502.041 shall collect all taxes, fees, and other revenue based on the vehicle owner's county of residence. The vehicle owner's county of residence shall be the recipient of all taxes, fees, and other revenue collected as a result of the transaction, except that the county processing the application may retain the portion of the title application fee under Section 501.138 and the processing and handling fee under Section 502.1911 that the tax assessor-collector is authorized to retain. (b) A county assessor-collector who is compensated under this section for processing a transaction shall pay the entire expense of issuing registration receipts and license plates under Chapter 501 or 502 from the compensation allowed under this section. Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.44(b), eff. Sept. 1, 1997. Transferred, redesignated and amended from Transportation Code, Section 502.109 by Acts 2011, 82nd Leg., R.S., Ch. 1290 (H.B. 2017), Sec. 32, eff. September 1, 2011. Transferred, redesignated and amended from Transportation Code, Section 502.109 by Acts 2011, 82nd Leg., R.S., Ch. 1296 (H.B. 2357), Sec. 226, eff. January 1, 2012. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 20.015, eff. September 1, 2013. Acts 2013, 83rd Leg., R.S., Ch. 1135 (H.B. 2741), Sec. 88, eff. September 1, 2013. Acts 2013, 83rd Leg., R.S., Ch. 1287 (H.B. 2202), Sec. 43. Acts 2017, 85th Leg., R.S., Ch. 968 (S.B. 2075), Sec. 14, eff. September 1, 2017. Acts 2021, 87th Leg., R.S., Ch. 592 (S.B. 876), Sec. 8, eff. March 1, 2022. Acts 2021, 87th Leg., R.S., Ch. 592 (S.B. 876), Sec. 9, eff. March 1, 2022.