Sec. 321.5025. DISTRIBUTION OF TRUST FUNDS TO DEFUNDING MUNICIPALITY. (a) In this section, "defunding municipality" means a municipality that is considered to be a defunding municipality for the current state fiscal year under Chapter 109, Local Government Code.
(b) Notwithstanding Section 321.502, the comptroller may not, before July 1 of each state fiscal year, send to a defunding municipality its share of the taxes collected by the comptroller under this chapter during the state fiscal year. Before sending the defunding municipality its share of the taxes, the comptroller shall deduct the amount reported to the comptroller for the defunding municipality under Subsection (c) and credit that deducted amount to the general revenue fund. Money credited to the general revenue fund under this subsection may be appropriated only to the Department of Public Safety.
(c) Not later than August 1 of each state fiscal year, the criminal justice division of the governor's office shall report to the comptroller for each defunding municipality the amount of money the state spent in that state fiscal year to provide law enforcement services in that defunding municipality.
Added by Acts 2021, 87th Leg., R.S., Ch. 199 (H.B. 1900), Sec. 3.02, eff. September 1, 2021.
Structure Texas Statutes
Subtitle C - Local Sales and Use Taxes
Chapter 321 - Municipal Sales and Use Tax Act
Subchapter F. Revenue Deposit, Distribution, and Use
Section 321.501. Trust Account
Section 321.502. Distribution of Trust Funds
Section 321.5025. Distribution of Trust Funds to Defunding Municipality
Section 321.503. State's Share
Section 321.504. Amounts Retained in Trust Account
Section 321.505. Interest on Trust Account
Section 321.506. Use of Tax Revenue by Municipality
Section 321.507. Use of Additional Municipal Sales and Use Tax
Section 321.508. Pledge of Tax Revenue
Section 321.509. Tax Powers of Municipality Not Limited
Section 321.510. Reallocation of Municipal or Local Governmental Entity Tax Revenue