The Honorable Patrick M. Wilson 

Ellis County and District Attorney 

109 South Jackson 

Waxahachie, Texas 75165 

Dear Mr. Wilson: 

KEN PAXTON 

ATTORNEY GENERAL OF TEXAS 

March 8, 2016 

Opinion No. KP-0068 

Re: Disposition of revenue collected 

pursuant to section 502.403 of the 

Transportation Code, authorizing an optional 

county fee for child safety (RQ-0052-KP) 

You ask about the proper disposition of the revenue generated by a fee authorized by 

section 502.403 of the Transportation Code. 1 Section 502.403, titled "Optional County Fee for 

Child Safety," authorizes commissioners courts to "impose by order an additional fee of not more 

than $1.50 for registering a vehicle in the county." TEX. TRANSP. CODE§ 502.403(a). Subsection 

502.403(e) provides for how funds generated from the fee are to be divided between the county 

and municipalities within the county: 

( e) A county imposing a fee under this section may deduct for 

administrative costs an amount of not more than 10 percent of 

the revenue it receives from the fee. The county may also deduct 

from the fee revenue an amount proportional to the percentage 

of county residents who live in unincorporated areas of the 

county. After making the deductions provided for by this 

subsection, the county shall send the remainder of the fee 

revenue to the municipalities in the county according to their 

population. 

Id. § 502.403(e). Subsections (f) and (g) explain how municipalities and counties, respectively, 

shall spend any revenue they receive from the fee: 

(f) A municipality with a population greater than 850,000 shall 

deposit revenue from a fee imposed under this subsection to the 

credit of the child safety trust fund created under Section 

106.001, Local Government Code. A municipality with a 

population less than 850,000 shall use revenue from a fee 

1

See Letter from Honorable Patrick M. Wilson, Ellis Cty. & Dist. Att'y, to Honorable Ken Paxton, Tex. Att'y 

Gen. at 1 (Sept. 3, 2015), https://www.texasattomeygeneral.gov/opinion/requests-for-opinions-rqs ("Request Letter''). 
The Honorable Patrick M. Wilson - Page 2 (KP-0068) 

imposed under this section in accordance with Article 

102.014(g), Code of Criminal Procedure. 

(g) After deducting administrative costs, a county may use revenue 

from a fee imposed under this section only for a purpose 

permitted by Article 102.014(g), Code of Criminal Procedure. 

Id. § 502.403(£)-(g). 

You indicate that some counties believe that subsection (g) authorizes them to avoid 

"sending any portion of the fee revenue to municipalities." Request Letter at 1. Subsection (e), 

however, states that counties "shall send the remainder of the fee revenue to municipalities," 

creating a mandatory duty for counties to do so. TEX. TRANSP. CODE § 502.403(e) (emphasis 

added); see TEX. Gov'T CODE § 311.016(2) (explaining that use of the word "Shall" imposes a 

duty unless the context necessarily requires a different construction). Subsection (g) must be read 

in conjunction with subsection (e). See Helena Chem. Co. v. Wilkins, 47 S.W.3d 486, 493 (Tex. 

2001) ("We should not give one provision a meaning out of harmony or inconsistent with other 

provisions, although it might be susceptible to such a construction standing alone."). When section 

502.403 is read as a whole, it is clear that subsection (g) limits the county's use of the revenue that 

remains after the disbursement required under subsection (e). Accordingly, a county may not 

retain all of the revenue generated from the fee without sending any portion to the municipalities. 
The Honorable Patrick M. Wilson - Page 3 (KP-Q068) 

SUMMARY 

Section 502.403 of the Transportation Code allows a county 

that has imposed a fee under that section to retain a portion of the 

revenue from the fee for administrative costs as well as an amount 

proportional to the percentage of county residents who live in 

unincorporated areas of the county. Subsection (e) requires the 

county to send the remainder of the fee revenue to the municipalities 

in the county according to their population. 

CHARLES E. ROY 

First Assistant Attorney General 

BRANTLEY STARR 

Deputy Attorney General for Legal Counsel 

VIRGINIA K. HOELSCHER 

Chair, Opinion Committee 

Assistant Attorney General 

Very truly yours, 

~?ay-ki- KEN PAXTON 

Attorney General of Texas