87R3294 RDS-D     By: Fierro H.B. No. 601       A BILL TO BE ENTITLED   AN ACT   relating to the amount of certain motor vehicle sales and use taxes   and penalties that a county may retain each year.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 152.123(a), Tax Code, is amended to read   as follows:          (a)  The county tax assessor-collector each calendar year   shall calculate six [five] percent of the tax and penalties   collected by the county tax assessor-collector under this chapter   in the preceding calendar year. In addition, the county tax   assessor-collector shall calculate each calendar year an amount   equal to six [five] percent of the tax and penalties that the   comptroller:                (1)  collected under Section 152.047 in the preceding   calendar year; and                (2)  determines are attributable to sales in the   county.          SECTION 2.  This Act takes effect January 1, 2022.