LOCAL GOVERNMENT CODE
CHAPTER 130. MISCELLANEOUS FINANCIAL PROVISIONS AFFECTING COUNTIES
SUBCHAPTER A. PAYMENT OF FEES AND TAXES BY CHECK, CREDIT CARD, OR
ELECTRONIC MEANS
§ 130.001. DEFINITIONS. In this subchapter:
(1) "Check" means an instrument signed by the maker,
containing an unconditional promise or order to pay a sum certain in
money, containing no other promise, order, obligation, or power
given by the maker, payable on demand, and drawn on a bank.
(2) "Credit card invoice" means the document
authorized by the holder of a credit card to be used to provide
payment of an amount from the holder's credit card account.
(3) "Maker" means the drawer of a check or the holder
of a credit card who authorizes a credit card invoice.
(4) "Payment by electronic means" means payment by
telephone or computer but does not include payment in person or by
mail.
Added by Acts 1989, 71st Leg., ch. 1, § 23(a)(3), eff. Aug. 28,
1989. Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug.
28, 1989; Acts 1997, 75th Leg., ch. 148, § 2, eff. Sept. 1, 1997.
§ 130.002. ACCEPTANCE OF CHECK OR CREDIT CARD PAYMENT OF
CERTAIN FEES AND TAXES. A county tax assessor-collector may accept
a check or credit card invoice for the payment of:
(1) motor vehicle registration fees under Chapter 502,
Transportation Code;
(2) motor vehicle sales taxes imposed by Chapter 152,
Tax Code;
(3) occupation taxes paid to the assessor-collector
under Chapter 191, Tax Code;
(4) motor vehicle title transfer fees under Chapter
501, Transportation Code;
(5) license or permit fees under the Alcoholic
Beverage Code; and
(6) property taxes.
Added by Acts 1989, 71st Leg., ch. 1, § 23(a)(3), eff. Aug. 28,
1989. Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug.
28, 1989; Acts 1997, 75th Leg., ch. 165, § 30.215, eff. Sept. 1,
1997.
§ 130.003. PAYMENT CONDITIONAL. (a) The acceptance of
a check or credit card invoice for the payment of a fee or tax does
not constitute payment of the fee or tax. The fee or tax is not
considered paid until the check is honored by the bank on which the
check is drawn or the credit card invoice is honored by the issuer.
(b) This section does not prohibit a county tax
assessor-collector from issuing receipts, license plates,
certificates, or other instruments on the receipt of a check or
credit card invoice, but the issuance is conditional on the payment
of the check by the drawee bank or the honoring of the credit card
invoice by the credit card issuer.
Added by Acts 1989, 71st Leg., ch. 1, § 23(a)(3), eff. Aug. 28,
1989. Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug.
28, 1989.
§ 130.004. IDENTIFICATION REQUIRED. When a county tax
assessor-collector receives a check or credit card invoice as
conditional payment of a fee or tax, the assessor-collector shall
require adequate identification of the maker and note on the check
or invoice or otherwise record the type of identification of the
maker and information from the identification to assist in locating
the maker in the event the check or invoice is not honored.
Added by Acts 1989, 71st Leg., ch. 1, § 23(a)(3), eff. Aug. 28,
1989. Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug.
28, 1989.
§ 130.0045. CREDIT CARD PAYMENT PROCESSING
FEE. (a) If a county tax assessor-collector accepts a credit card
invoice as conditional payment of a fee or tax, the
assessor-collector may collect a fee for processing the invoice.
(b) The assessor-collector shall set a fee collected under
Subsection (a) in an amount that is reasonably related to the
expense incurred in processing the credit card invoice, not to
exceed five percent of the amount of the fee or tax. The processing
fee is in addition to the amount of the fee or tax, and may be paid
conditionally by including the amount of the processing fee on the
credit card invoice.
Added by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug. 28, 1989.
Amended by Acts 2001, 77th Leg., ch. 529, § 1, eff. June 11,
2001.
§ 130.0046. FEE FOR PAYMENT BY ELECTRONIC MEANS. A
county tax assessor-collector that accepts payment by electronic
means as conditional payment of a county or state fee or tax may
collect a handling fee for processing the payment. The handling fee
is in addition to the amount of the fee or tax and may be paid
conditionally by electronic means at the same time the tax or fee is
paid.
Added by Acts 1997, 75th Leg., ch. 148, § 3, eff. Sept. 1, 1997.
§ 130.005. LIABILITY OF ASSESSOR-COLLECTOR AND
BONDSMAN. Except as provided by Section 130.008, a county tax
assessor-collector and the assessor-collector's bondsman are not
liable for the amount of any fee or tax for which the
assessor-collector has accepted a check that is not honored by the
drawee bank or credit card invoice that is not honored by the credit
card issuer if the assessor-collector complied with the
requirements of Section 130.004 and if the assessor-collector did
not know or should not reasonably have known that the check was not
properly drawn, that the credit card payment was not properly made,
or that the check or credit card invoice would not be honored.
Added by Acts 1989, 71st Leg., ch. 1, § 23(a)(3), eff. Aug. 28,
1989. Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug.
28, 1989.
§ 130.006. PROCEDURES FOR COLLECTION OF DISHONORED
CHECKS AND INVOICES. A county tax assessor-collector may
establish procedures for the collection of dishonored checks and
credit card invoices. The procedures may include:
(1) official notification to the maker that the check
or invoice has not been honored and that the receipt, registration,
certificate, or other instrument issued on the receipt of the check
or invoice is not valid until payment of the fee or tax is made;
(2) notification of the sheriff or other law
enforcement officers that a check or credit card invoice has not
been honored and that the receipt, registration, certificate, or
other instrument held by the maker is not valid; and
(3) notification to the Texas Department of
Transportation, the comptroller of public accounts, or the
Department of Public Safety that the receipt, registration,
certificate, or other instrument held by the maker is not valid.
Added by Acts 1989, 71st Leg., ch. 1, § 23(a)(3), eff. Aug. 28,
1989. Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug.
28, 1989; Acts 1995, 74th Leg., ch. 165, § 22(46), eff. Sept. 1,
1995.
§ 130.007. REMISSION TO STATE NOT REQUIRED; STATE
ASSISTANCE IN COLLECTION. (a) If a fee or tax is required to be
remitted to the comptroller or the Texas Department of
Transportation and if payment was made to the county tax
assessor-collector by a check that was not honored by the drawee
bank or by a credit card invoice that was not honored by the credit
card issuer, the amount of the fee or tax is not required to be
remitted, but the assessor-collector shall notify the appropriate
department of:
(1) the amount of the fee or tax;
(2) the type of fee or tax involved; and
(3) the name and address of the maker.
(b) The Texas Department of Transportation and the
comptroller shall assist the county tax assessor-collector in
collecting the fee or tax and may cancel or revoke any receipt,
registration, certificate, or other instrument issued in the name
of the state conditioned on the payment of the fee or tax.
Added by Acts 1989, 71st Leg., ch. 1, § 23(a)(3), eff. Aug. 28,
1989. Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug.
28, 1989; Acts 1995, 74th Leg., ch. 165, § 22(46), eff. Sept. 1,
1995.
§ 130.008. LIABILITY OF TAX COLLECTOR FOR VIOLATIONS OF
SUBCHAPTER. If the comptroller or the Texas Department of
Transportation determines that the county tax assessor-collector
has accepted payment for fees and taxes to be remitted to that
department in violation of Section 130.004 or that more than two
percent of the fees and taxes to be received from the
assessor-collector are not remitted because of the acceptance of
checks that are not honored by the drawee bank or of credit card
invoices that are not honored by the credit card issuer, the
department may notify the assessor-collector that the
assessor-collector may not accept a check or credit card invoice
for the payment of any fee or tax to be remitted to that department.
A county tax assessor-collector who accepts a check or credit card
invoice for the payment of a fee or tax, after notice that the
assessor-collector may not receive a check or credit card invoice
for the payment of fees or taxes to be remitted to a department, is
liable to the state for the amount of the check or credit card
invoice accepted.
Added by Acts 1989, 71st Leg., ch. 1, § 23(a)(3), eff. Aug. 28,
1989. Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug.
28, 1989; Acts 1995, 74th Leg., ch. 165, § 22(46), eff. Sept. 1,
1995.
§ 130.009. STATE RULES. The comptroller and the Texas
Department of Transportation may make rules concerning the
acceptance of checks or credit card invoices by a county tax
assessor-collector and for the collection of dishonored checks or
credit card invoices.
Added by Acts 1989, 71st Leg., ch. 1, § 23(a)(3), eff. Aug. 28,
1989. Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug.
28, 1989; Acts 1995, 74th Leg., ch. 165, § 22(46), eff. Sept. 1,
1995.
SUBCHAPTER Z. OTHER MISCELLANEOUS PROVISIONS
§ 130.901. SALE OF RIGHTS TO JUDGMENT
PROCEEDS. (a) The commissioners court of a county may sell the
rights of the county to any judgment proceeds belonging to the
county if the principal and sureties on the judgment are insolvent
so that under any existing process of law the judgment cannot be
collected, either in whole or in part. The court may advertise the
sale to the extent that it considers necessary and in the best
interest of the county.
(b) If the amount bid for the rights to the judgment
proceeds at the public sale is not considered sufficient, the
commissioners court shall refuse to accept the bid and shall
dispose of the rights in the manner considered most advantageous to
the county's interest.
(c) If the court sells the rights to the judgment proceeds,
the court shall properly assign the rights to the purchaser.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
Renumbered from § 130.001 by Acts 1989, 71st Leg., ch. 1, §
23(a)(1), eff. Aug. 28, 1989.
§ 130.902. CHANGE FUND IN COUNTIES. (a) The
commissioners court of a county may set aside from the general fund
of the county an amount approved by the county auditor for use as a
change fund by any county or district official who collects public
funds. The fund may be used only to make change in connection with
collections that are due and payable to the county, the state, or
another political subdivision of the state that are often made by
the official.
(b) The bond of that official who receives such a change
fund must cover the official's responsibility for the correct
accounting and disposition of the change fund.
(c) A change fund may not be used to make loans or advances
or to cash checks or warrants of any kind.
(d) On the recommendation of the county auditor, the
commissioners court may increase or decrease the change fund at any
time.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
Renumbered from § 130.002 by Acts 1989, 71st Leg., ch. 1, §
23(a)(1), eff. Aug. 28, 1989. Amended by Acts 1989, 71st Leg., ch.
727, § 1, eff. Aug. 28, 1989.
§ 130.904. SHERIFF'S PETTY CASH FUND. (a) The
commissioners court of a county may establish a petty cash fund for
the sheriff's department in an amount set by the commissioners
court. The court shall appropriate the amount from the general fund
of the county.
(b) Unless otherwise authorized by a resolution of the
commissioners court, the petty cash fund may be used only to advance
funds to an officer or employee of the sheriff's department who is
required to travel outside the county to conduct an investigation
or to obtain custody of a prisoner.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
Renumbered from § 130.004 by Acts 1989, 71st Leg., ch. 1, §
23(a)(1), eff. Aug. 28, 1989. Amended by Acts 1991, 72nd Leg., ch.
578, § 4, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., ch. 597, §
88, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 123, § 1, eff.
May 11, 1993.
§ 130.905. PETTY CASH FUND FOR COUNTY WELFARE DEPARTMENT
IN POPULOUS COUNTY. (a) The commissioners court of a county with
a population of 1.3 million or more, for the support of paupers
through a county welfare department, may authorize the disbursement
of an amount not to exceed $2,500 to the head of the county welfare
department for use as a petty cash fund in order that cash is
immediately available for transportation and other expenses of the
paupers. The petty cash fund must be established under a system
provided and installed by the county auditor with reports to be made
to the auditor, as the auditor may require, by the head of the
county welfare department.
(b) In making payments to support the paupers that the
county is required to support, the commissioners court, with the
concurrence of the county auditor, may make one payment to the head
of the county welfare department. The head of the county welfare
department may disburse the money to the paupers on warrants
designed by the county auditor. The warrants are subject to audit
by the county auditor at any time. The disbursements must be
reported on forms and at times prescribed by the auditor.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
Renumbered from § 130.005 by Acts 1989, 71st Leg., ch. 1, §
23(a)(1), eff. Aug. 28, 1989. Amended by Acts 2001, 77th Leg., ch.
669, § 55, 56, eff. Sept. 1, 2001.
§ 130.906. NATIONAL FOREST RECEIPTS ALLOCATED FOR SCHOOL
DISTRICTS AND ROADS. The commissioners court of a county in which
a national forest is located and that receives funds from the
federal government under 16 U.S.C. Section 500 shall allocate 50
percent of the funds to the school districts of the county in
proportion to the area encompassed by each district and shall
either allocate the remaining 50 percent for the benefit of the
public roads in the county or transfer that amount to the school
districts.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
Renumbered from § 130.006 by Acts 1989, 71st Leg., ch. 1, §
23(a)(1), eff. Aug. 28, 1989.
§ 130.907. AID TO STATE AND FEDERAL AGENCIES IN COUNTY
WITH POPULATION OF 22,050 TO 23,000. In each county with a
population of 22,050 to 23,000, the commissioners court may provide
financial aid and facilities, as the court considers necessary, to
a state or federal governmental agency or bureau that conducts
activities or maintains projects within the county.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
Renumbered from § 130.007 by Acts 1989, 71st Leg., ch. 1, §
23(a)(1), eff. Aug. 28, 1989.
§ 130.908. APPROVAL OF SPENDING BY CERTAIN COUNTY AND
PRECINCT OFFICERS. If an incumbent county or precinct officer is
not renominated or is not reelected to the county or precinct office
of a county, during the time following the date the results of the
official canvass of the primary or election returns are announced,
the commissioners court must approve any expenditure by the
incumbent county or precinct officer who was not renominated or
reelected that is over an amount set by the commissioners court.
Added by Acts 1991, 72nd Leg., ch. 793, § 1, eff. Aug. 26, 1991.
Amended by Acts 2003, 78th Leg., ch. 592, § 1, eff. Sept. 1,
2003.
§ 130.909. PETTY CASH FUNDS IN POPULOUS
COUNTY. (a) The commissioners court of a county with a population
of 3.3 million or more may set aside from the general fund of the
county an amount approved by the county auditor for the
establishment of a petty cash fund for any county or district
official or department head approved by the commissioners court.
The petty cash fund must be established under a system provided and
installed by the county auditor and the county purchasing agent
with reports to be made to the auditor and the purchasing agent as
the auditor and/or purchasing agent require.
(b) The bond of that county or district official or
department head who receives such a petty cash fund must cover the
official's responsibility for the correct accounting and
disposition of the petty cash fund.
(c) The petty cash fund may not be used to make loans or
advances or to cash checks or warrants of any kind.
(d) On the recommendation of the county auditor, the
commissioners court may increase or decrease the petty cash fund at
any time.
Added by Acts 1995, 74th Leg., ch. 60, § 1, eff. Aug. 28, 1995.
Amended by Acts 2001, 77th Leg., ch. 669, § 57, 58, eff. Sept. 1,
2001.
