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Motor Vehicle Tax Manual
Maintained by the Audit Division (Revised 09/2011)
Application for Texas Certificate of Title/Form 130U
Tax Assessor-Collector's Receipt - Title Application Receipt
Title Application Receipt, Example
Example 1, Accessories Attached at the Time of Sale
Example 2, Separately-Purchased Motor Vehicle and Accessories
Example 3, Accessories Added to a Completed Truck
Example 4, Accessories Purchased to Combine into a Motor Vehicle
Moveable Specialized Equipment
Taxability (Modified Motor Vehicles)
Effect of Titling and Registration
Examples of Moveable Specialized Equipment
Taxability (House/Travel Trailer, Mobile Office, Bunkhouse)
Texas Resident Temporarily Out-of-State
When the New Resident Tax Does Not Apply
The motor vehicle sales and use tax is levied on:
The retail sale of every motor vehicle sold in Texas
The even exchange of vehicles
Motor vehicles purchased at retail sale outside the state and brought into the state and used on the public highways
Vehicles brought into the state by new residents
The gift of a motor vehicle
Motor vehicle sales and use tax is collected by the tax assessor-collector in each county at the time of registration of the vehicle. The registration and payment of the tax is the obligation of the purchaser of a motor vehicle. However, since January 1, 1996, a seller who is a licensed motor vehicle dealer must collect the tax from the purchaser and remit it to the tax assessor-collector.
The Comptroller's Office:
Has general supervision over the motor vehicle tax
Is responsible for furnishing rules and regulations to the county tax assessor-collectors to assure the tax can be consistently applied.
The major difference between auditing for limited sales tax and motor vehicle sales tax is that a return is not filed by either the seller or the purchaser of a motor vehicle.
Instead, a joint affidavit, Texas Department of Transportation Form 130U (Application for Texas Certificate of Title) is completed and signed by both the buyer and seller for each retail sale.
A Texas licensed motor vehicle dealer may purchase vehicles for resale without an Application for Texas Certificate of Title but must issue a Texas Motor Vehicle Sales Tax Resale Certificate to the selling dealer.
The Application for Texas Certificate of Title (Form 130U) shows the title application information, the amount of tax due, and is also used to document tax-exempt transfers.
Beginning in November 1994, the Texas Department of Transportation began a phased-in on-line registration system. This on-line registration system is explained further in the chapter dealing with tax assessor-collectors.
The major categories of taxpayers of motor vehicle tax audits are as follows:
Motor Vehicle Dealers and Purchasers
Prior to January 1, 1996:
If the dealer understates the taxable value on the affidavit, collects more tax than was due, collects more tax than was reported, and/or fails to furnish proper documentation to the customer, the dealer will be held liable for tax, penalty and interest.
If a purchaser fails to register a vehicle from a cash sale, pays less tax than was due, or registers the vehicle in another state to reduce the tax liability, the purchaser will be held liable for tax, penalty and interest.
On or after January 1, 1996:
Since a licensed motor vehicle dealer must collect the tax from the purchaser and remit it to the tax assessor-collector, a dealer will be held liable for tax, penalty, and interest due to discrepancies on the affidavits.
County Tax Assessor-Collectors
The Comptroller's office periodically reviews the tax receipts of each county to determine that all tax collected is being paid. Tax assessor-collectors will be held liable for unpaid tax, but penalty or interest will not be assessed.
Application for Texas Certificate of Title/Form 130U
This form is required by both the Motor Vehicle Division of the Texas Department of Highways and Public Transportation and the Comptroller's Office whenever a title application is requested for a motor vehicle. This joint affidavit is executed by both the previous owner and the new owner of a motor vehicle.
A Form 130U must be completed for all:
Retail sales between a seller and a purchaser
Even trades
Motor vehicles purchased at retail sale outside Texas for use in Texas
Motor vehicles brought into Texas by new Texas residents.
Exempt Sales
In the first three cases above, the previous owner and the new owner must sign a statement that all facts on the affidavit are true. Only the signature of the owner is necessary on the final three cases.
The Form 130U will provide the:
Assessor-Collector's transaction ID#
Texas dealer number of seller, if applicable
Vehicle description
License plate number
Lienholder information, if applicable
Sales price
Trade-in value and description, if applicable
Amount of tax due
If an exempt transaction, reason for exemption
Seller's address and signature
Purchaser's address and signature
The Form 130U is used by a county tax assessor-collector to determine the tax due and is the source document used to complete the tax receipt which is issued to the new owner. The title applications are forwarded to the Motor Vehicle Division of the Texas Department of Transportation daily. The Department of Transportation processes and issues the titles, and sends the source documents to a contracted company to be microfilmed. The microfilm record includes both the Form 130U and the tax receipt and is retained by the Motor Vehicle Division of the Texas Department of Transportation.
What if the New Buyer of a Used Vehicle Will not Go to the County Tax Office?
In many instances of sales of used motor vehicles between individuals, the new buyer is unwilling to go to the county tax office to register the vehicle in his/her name and to pay the applicable motor vehicle taxes. The previous owner should submit a written vehicle transfer notification to the Texas Department of Transportation (TxDot Form Number VTR-345, Revised 7/2007). TxDot will update the vehicle record to show that the vehicle was sold and the date that it was sold. Effective January 1, 2008, TxDot will establish procedures that permit the previous owner to submit the notice of transfer through TxDot's Internet website. Also effective January 1, 2008, the previous owner must submit the notice of transfer before the 30th day after the date the new buyer took possession of the vehicle.
TxDot recommends submitting this form even if the vehicle was sold or traded in to a motor vehicle dealer.
Motor Vehicle Tax Manual - Application for Texas Certificate of Title
Tax Assessor-Collector's Receipt - Title Application Receipt
The Registration and Title System (RTS) of the Texas Department of Transportation allows a motor vehicle title application to be directly entered by county tax assessor-collector employees. The application information is taken from the Form 130U. The vehicle information obtained from the Form 130U is entered onto the RTS System, and the motor vehicle sales and use taxes are collected by the employee. A multi-copy RTS receipt is printed and given to the purchaser. On occasion, such as when the on-line system is down, the tax assessor-collector will issue a handwritten receipt, Form 31-RTS. However, once the system is back on-line, the information is entered onto the system, and a computer-generated receipt is printed. This computer-generated receipt is mailed to the purchaser.
The Title Application Receipt is a numbered receipt issued by a county tax assessor-collector. The receipt serves as both a tax receipt and as a receipt for title application. These RTS receipts are identified by transaction ID numbers and are issued state-wide as needed. A central computer in Austin generates the numbers as the various counties access them. The transaction ID number contains seventeen digits.
101 361 35926 145032
- 3-digit county code
- 3-digit workstation ID
- Gregorian date (number of days since 01/01/1900)
- Military time (hour, minute, and second)
Information contained on a Title Application Receipt includes:
Purchaser's name and address
Description of the vehicle registered
Lienholder's information, if applicable
Date the receipt is issued
County in which the receipt is issued
Name of the tax assessor-collector
ID# of the deputy issuing the receipt
Previous owner's name
Sales price
Trade-in allowance
Amount of tax collected
An example of a Title Application Receipt follows:
This is an example of a tax receipt issued when the RTS System is offline.
The following source document is also available, during a motor vehicle tax audit, for the auditor to use:
Title History
The title history can be obtained from the Motor Vehicle Division of the Texas Department of Transportation. It shows all the title activity on a particular vehicle beginning with a manufacturer's statement of origin (MSO), or the first titling of a vehicle brought into this state. Included in a title history are copies of:
Titles issued showing assignments from one owner to another.
Application for Title (Form 130-U)
Lienholder information.
Title Application Receipt
To order title histories, complete a " Request for Texas Motor Vehicle Information " (TxDot Form # VTR-275) and attach an Excel spreadsheet with a list of vehicles. This list must include:
- The purchaser's name
- Vehicles VIN number
- Year/make/model
Fax the form and the Excel spreadsheet to:
Rachel Lindley, Supervisor
Department of Transportation
Vehicle Titles & Registration
Fax: (512)465-3034
Phone: (512)465-7961 (Direct Line)
The TxDot Form VTR-275 can be downloaded from the Texas Department of Transportation website: http://www.dot.state.tx.us/forms/vehicle_titles.htm
Assigned Title
When the previous owner of a motor vehicle (or his power of attorney) has signed the back of a title and indicates the name the person to whom the vehicle is being transferred.
Certificate of Title
The certificate of title is issued through the Motor Vehicle Division of the Texas Department of Transportation. A blue copy is the original and becomes the "owner's" copy when the vehicle is paid off.
The term dealer, as used in this tax guide, means a person, firm, or corporation licensed under Tex. Rev. Civ. Stat. Ann. art. 6686 for the purpose of regularly and actively engaging in the business of buying, selling, or exchanging motor vehicles.
A means of securing payment for the seller. The negotiable title or the lienholder's copy of the Form 31 receipt showing the name of the lienholder is enclosed in the draft envelope. Upon approval, the lienholder directs a financial institution to pay the amount to the seller. The draft is drawn up by the seller who takes it to his bank, who then directs the draft to the lienholder's bank for payment. Drafts are handled similar to checks except credit is not given until the draft is accepted by the payor.
Floor Plan
A method by which a dealer finances his inventory of motor vehicles. The dealer is required to pay only a percentage of the cost of a vehicle with a financial institution providing the balance. The financial institution is paid when a vehicle is sold.
Franchised Dealer
A dealer who holds a franchise with a motor vehicle manufacturer to sell a particular make of car, such as Buick, Chevrolet, or Toyota.
A reduction of a vehicle's cost to the dealer, which is held by the original manufacturer until the end of the year. The invoice will show the dealer cost plus the amount of holdback. The dealer must pay the dealer cost when the invoice is due, but eventually will receive the amount of holdback.
Independent Dealer
Usually a used car dealer.
The term manufacturer means a manufacturer of motor vehicles.
Manufacturer's Statement of Origin (MSO)
A document generated by the original manufacturer of a motor vehicle showing the date manufactured, the serial number assigned to the vehicle, and other pertinent information pertaining to the vehicle. Think of it as a "birth certificate" for a motor vehicle. The MSO is surrendered to the county tax assessor when application for title is made. This is also referred to as a manufacturer's certificate of origin (MCO).
Negotiable Title
A title that is free of liens or other encumbrances and can be freely transferred.
Non-Negotiable Title
A duplicate of a negotiable title with the words "Non-Negotiable" printed on the face. If there is a lien on a vehicle, the lienholder gets the negotiable title, and the owner gets the non-negotiable title, which serves to show ownership, but which cannot be transferred.
Open Title
When the previous owner of a motor vehicle (or his power of attorney) has signed the back of a title but has not filled in the name of the person to whom the vehicle is to be transferred.
When stating a price to a customer, a dealer may inflate both the sales price and the trade-in allowance by the same amount. The transaction normally will be booked at the lower amounts. We are concerned only with the taxable difference, which should be the same in both instances.
The net unpaid balance on a motor vehicle due to a lienholder.
Related Finance Company (RFC)
A related finance company is a separate entity set up by a seller-finance dealer that will purchase the accounts receivables (notes) from the dealer. In order for the sale of the notes not to trigger acceleration of the unpaid taxes due, the ownership of the qualifying related finance company must be at least 80 percent identical as the ownership of the dealer who sells the notes.
Retail Sale
A retail sale is the transfer of a motor vehicle in return for consideration, including the assumption of a lien on a vehicle, by a purchaser. However, a retail sale has NOT occurred when a purchaser acquires a motor vehicle for the exclusive purpose of resale. (Example: A motor vehicle purchased at an auction by a dealer who is holding that vehicle exclusively for resale. This is not a retail sale.)
A vehicle operated with a dealer tag in accordance with Tex. Rev. Civ. Stat. Ann. art. 6686 is not considered a retail sale.
Roll-Out (Turn-Key)
The total amount paid by the customer, including tax, title, license fee, and documentary fees.
A sale is the transfer of a motor vehicle in return for anything of value (consideration) including the assumption of a lien on a vehicle by a purchaser.
A sale includes installment and credit sales, and exchanges for property and/or for money.
Seller-Finance (Tote the Note) Dealer
A dealer who finances the sales of motor vehicles from his inventory.
Stock Number
The inventory control number assigned to new and used vehicles by the dealer.
Third-Party Trade-In
When a customer purchases a new vehicle and sells his used vehicle directly to a third party rather than trading the vehicle to the dealer. The affidavit lists the used vehicle as a trade-in towards the purchase price of the new vehicle, thus reducing the customer's tax liability. This type of trade-in is not allowed for tax purposes, and can not reduce the amount subject to tax.
Title Application Receipt
Receipt issued by county tax assessor-collectors which serves as both proof of title application and registration and payment of the motor vehicle tax.
Trade-In Allowance
If a motor vehicle is traded to the seller, the trade-in allowance is the amount the seller allows as credit against the purchase price of the new vehicle. Tax is computed on the trade difference without considering any payoff.
Tax, Title, and License
Vehicle Identification Number, which is unique to every motor vehicle.
This occurs when a trade-in on a new vehicle is assigned the stock number of the new vehicle prefixed or suffixed by the letter "A". If a vehicle is traded in when "A" is sold, that trade-in will be assigned the same number plus "B" instead of "A". This goes on until there is no trade-in. This system can aid in determining if a trade-in existed and subsequent disposition of the trade-in.
Wholesale Sale
Sale by a dealer to another dealer for resale.
Total consideration is the total amount paid or to be paid for a motor vehicle and all accessories that are attached to it at the time of the sale.
The term "total consideration" includes anything given as payment and could include a boat, airplane, land, livestock, labor, or the assumption of a lien.
Motor vehicle tax is imposed on the total consideration paid or to be paid for a motor vehicle.
Total Consideration Includes...
The amount of the sales price of the motor vehicle without deducting for:
the cost of the motor vehicle,
the cost of materials, labor, service, interest, loss, or any other expense ("Dealer Prep"),
the cost of transportation of the motor vehicle prior to its sale or purchase, and
any manufacturer's or importer's excise tax imposed on the motor vehicle by the United States.
Total Consideration DOES NOT Include...
The following can be deducted from the selling price for purposes of computing motor vehicle tax:
cash discounts allowed on a sale (this does not include a cash down payment, a cash payment for the vehicle, or cash insurance proceeds toward the purchase of a vehicle)
sales price of a motor vehicle returned by a customer when the full sales price is refunded either in cash or credit
the amount charged for labor or services rendered in installing, remodeling, or repairing the motor vehicle sold
the amount charged for finance charges, carrying charges, service charges, or interest from credit extended on sales of motor vehicles under conditional sales contracts or other contracts providing for deferred payments of the purchase price
the value of a trade-in, as all or part of the consideration for the other motor vehicle
documentary fees
charges for transportation of the motor vehicle after the sale
Federal Retail Sales Excise Tax (imposed on heavy trucks)
Motor Vehicle inventory tax
grants issued by participating counties to qualifying low-income people for the replacement purchase of a motor vehicle (see below)
fee charged by a seller of a motor vehicle for a debt cancellation agreement.
Grants for the Accelerated Retirement of Certain Vehicles
Effective June 8, 2007, participating counties may offer qualifying low-income people a grant of up to $3500 for the replacement purchase of a motor vehicle from a dealer participating in the grant program. The grants are to assist qualifying low-income people to replace a pre-1996 vehicle that would have failed the EPA Final Acceleration Simulation Mode Standards emission test, or other criteria established by the Texas Commission on Environmental Quality. The grants are not part of the total consideration for the purchase of qualifying vehicles and are, thus, not subject to Texas motor vehicle sales tax. Participating dealers must document the amount of the grant on the title application and in their accounting records.
Debt Cancellation Agreement
The Finance Code was amended, effective September 1, 2009, to allow a seller of a motor vehicle to charge a purchaser a fee for a debt cancellation agreement. If the vehicle sold is later destroyed or stolen, the purchaser is no longer under any obligation to pay any outstanding balance due on the vehicle. This fee is not subject to motor vehicle sales and use tax.
§152.021 and §152.022
(b) The tax is 6 ¼ percent of the total consideration.
Historical Tax Rates:
07-01-71 through 07-31-84 4.00%
08-01-84 through 08-31-87 5.00%
09-01-87 through 08-31-91 6.00%
09-01-91 through Present 6.25%
In addition, there is a surcharge on diesel-powered motor vehicles with a gross vehicle registered weight exceeding 14,000 pounds (§152.0215. Texas Emissions Reduction Plan Surcharge).
- Effective January 3, 2002, a 2.5 percent surcharge is assessed on model year vehicles 1996 and earlier on vehicles purchased in Texas only
- Effective July 1, 2003, there is a two-tier surcharge on
both new and used vehicles
- 2.5 percent surcharge on model year vehicles 1996 and earlier — assessed on both vehicles purchased in Texas and purchased out-of-state
- 1 percent surcharge on model year vehicles 1997 and later — assessed on both vehicles purchased in Texas and purchased out-of-state
- Effective September 1, 2005, the surcharge does not apply to a non-commercial recreation vehicle
The surcharge is effective until September 30, 2010, when it is scheduled to expire. The surcharge may not be offset by sales or use tax paid to another state.
Effective June 17, 2011, a person who registers or renews the registration of a motor vehicle in Texas may contribute $5 or more to the Parks and Wildlife Department.
Standard presumptive value is the private-party transaction value of a motor vehicle, as determined by the Texas Department of Transportation based on an appropriate regional guidebook of a nationally recognized motor vehicle value guide service. A private party transaction is a retail sale of a motor vehicle in which neither the buyer nor the seller of the motor vehicle is a motor vehicle dealer.
Effective October 1, 2006, the county tax assessor-collector will determine the tax due of a used vehicle based on one of the following when the transaction is between individuals:
- The purchase price of the used vehicle, if the purchaser paid is at least 80 percent or more of the standard presumptive value for the vehicle;
- 80 percent of the standard presumptive value for the used vehicle, if the purchaser paid less than 80 percent of the standard presumptive value for the vehicle; or
- The appraised value of the used vehicle, if the purchaser paid less than 80 percent of the standard presumptive value for the vehicle and provides a certified appraisal of the vehicle.
A purchaser who decides to provide an appraised value for the used vehicle must obtain the certified appraisal on a Comptroller-prescribed form within 20 county working days after the date of the purchase or after bringing the vehicle into Texas. A purchaser will be able to get a certified appraisal in one of two ways:
- From a licensed Texas motor vehicle dealer for a fee of no less than $100 and no more than $300 for a certified appraisal for a motor vehicle; no less than $100 and no more than $500 for a certified appraisal of house trailer, travel trailer, or motor home,
- From a licensed motorcycle dealer for a fee of no less than $40 and no more than $300 for a certified appraisal of a motorcycle, or
- From a insurance adjuster for a fee determined by the adjuster
The standard presumptive value does not apply to:
- Vehicles involved in an even exchange or trade
- Vehicles received as a gift
- Vehicles acquired through a mechanic's lien
- Vehicles acquired through a storage lien
- Abandoned or abandoned nuisance vehicles acquired under Transportation Code, Chapter l83
- Vehicles eligible for a specialty license plate as classic motor vehicle, as provided in the Transportation Code, §504.501
- Effective September 1, 2007, vehicles sold by a governmental entity at public auction
(a) A tax is imposed on every retail sale of every motor vehicle sold in this state. Except as provided by this chapter, the tax is an obligation of and shall be paid by the purchaser of the motor vehicle.
(a) A use tax is imposed on a motor vehicle purchased at retail sale outside this state and used on the public highways of this state by a Texas resident or other person who is domiciled or doing business in this state.
Before the motor vehicle use tax is assessed, credit is allowed for any legally imposed sales or use taxes paid by the purchaser to another state.
The tax assessor-collector of the county in which an application for registration or for a Texas certificate of title is made shall collect the taxes from the purchaser of the vehicle. The motor vehicle sales tax is due by the 20th working day after the day that the motor vehicle is delivered to the purchaser. The motor vehicle use tax is due by the 20th working day after the day that the motor vehicle is brought into Texas. The tax assessor-collector will issue a receipt to the purchaser as proof that the taxes have been paid on the vehicle.
Effective January 1, 2012, the motor vehicle sales tax is due within 30 calendar days from the date that the motor vehicle is delivered to the purchaser. The motor vehicle use tax is due within 30 calendar days after the motor vehicle is brought into Texas. However, this does not apply to active military personnel (see below).
Effective January 1, 2008, if the purchaser of a used motor vehicle is a member of the
- Armed forces of the United States,
- A member of the Texas National Guard or of the National Guard of another state serving on active duty under an order of the President of the United Stated, or
- A member of a reserve component of the armed forces of the United States serving on active duty under an order of the President of the United States
The taxes on the vehicle are due not later than the 60th working after the date of the receipt of the vehicle by the purchaser.
If the purchaser does not file the application for the vehicle and pay the applicable taxes within the allowable period, the purchaser is liable for $10 late fee to be paid to the county tax assessor-collector when the application is filed.
Effective January 1, 2008, the late fee is
- $10 if the purchaser is a motor vehicle dealer and has a general distinguishing number;
- $25 if the purchaser is not a motor vehicle dealer. If the application is filed after the 31st working date after the purchaser took possession of the vehicle, there is an additional late fee of $25. In addition, the purchaser accrues an additional penalty of $25 for each subsequent 30-day period or portion of a 30-day period in which the application is not filed.
A county assessor-collector or the Texas Department of Motor Vehicles (DMV) may refuse to register a motor vehicle if the assessor-collector or the DMV receives information that the owner of the vehicle:
|owes the county money for a fine, fee, or tax that is past due; or
|failed to appear in connection with a complaint, citation, information, or indictment in a court in the county in which a criminal proceeding is pending against the owner.
The late transfer fee does not apply to motor vehicles eligible to be issued
Classic vehicle license plates under Section 504.501 of the Transportation Code, and
Antique vehicle license plates under Section 504.502 of the Transportation Code
A separately stated charge for the preparation and processing of documents relating to the transfer of a motor vehicle (usually called a "documentary fee") is not part of the total consideration paid for the motor vehicle and is not subject to motor vehicle tax.
Both manufacturer's and dealer's rebates passed directly to the customer should be deducted from the total sales price when computing the taxable value of a vehicle. The rebates do not need to be in the form of cash, and they may be assigned to the dealer.
When a manufacturer makes a rebate to a selling dealer and the rebate, or any portion of it, is passed to the customer and can be identified as a rebate, it should be considered a cash discount and deducted from the sales price.
Factory and dealer rebates passed on to a customer should be shown on the Application for Texas Certificate and on the Title Application Tax Receipt. The amount of the rebate should be added in with any trade-in amounts and shown on the trade-in line.
Motor vehicle tax is due from any person assuming an existing lien on a motor vehicle. The taxable amount is the amount required to release the lien (commonly called "net payoff").
However, if the person assuming the lien pays an amount in addition to the amount of the lien, tax is due on the total amount. A lien assumption between family members is subject to tax. Gift tax does not apply if there is a lien assumption.
A lien may be recorded or deleted by the title owner of the vehicle without motor vehicle tax being due.
A motor vehicle is a self-propelled unit designed to transport property separately from itself or persons other than the driver upon public highways.
In addition, trailers, semi-trailers, house trailers, and motorcycles are specifically defined as motor vehicles. The definition also includes jeeps, stingers, auxiliary axles, converter gears, and dollies.
A motor vehicle does not include:
- A device moved only by human power
- A device used exclusively on stationary rails or tracks
- Road building machinery
- A mobile office
- A vehicle in which the certificate of title has been
surrendered in exchange for:
- A salvage vehicle title issued pursuant to Chapter 501 of the Transportation Code
- A certificate of authority issued pursuant Chapter 683 of the Transportation Code (abandoned vehicle)
- A non-repairable vehicle title issued pursuant to Chapter 501 of the Transportation Code
- An ownership document issued by another state which is similar to any of the three titles listed above
- A vehicle that has been declared a total loss by an insurance company pursuant to settlement or adjustment of a claim
Effective September 1, 2011, oilfield portable units are now excluded from being taxed as motor vehicles. An oilfield portable unit is a bunkhouse, manufactured home, trailer or semi-trailer designed to be used for temporary lodging or as temporary office space that is used exclusively at any oil, gas, water disposal or injection well site to provide to well site employees, contractors or other workers sleeping accommodations or temporary work space, including office space. The oilfield portable unit must not require attachment to a foundation or to real property to be functional. Qualifying oilfield portable units are subject to sales and use tax rather than motor vehicle or hotel occupancy taxes.
An oilfield portable unit would not include a travel trailer. In addition, bunkhouses, trailers, semi-trailers and manufactured houses used anywhere other than at a well site for sleeping accommodations or work space continue to be subject to motor vehicle, hotel occupancy, and/or sales tax as applicable.
Accessories Attached to a Motor Vehicle
Accessories include virtually any item that is not a motor vehicle and that can either be attached to a motor vehicle or combined with other parts to make a motor vehicle.
An accessory can be an item such as a side-view mirror, a CB radio, or a major piece of equipment such as a cement mixer or an oil-well-servicing unit.
Motor vehicle tax is due on the consideration paid or to be paid for a motor vehicle, including all accessories attached at the time of sale.
A motor vehicle and accessories are sometimes purchased separately, but are combined before the vehicle is actually registered and tax is assessed. To determine the amount of tax due on a motor vehicle, it is necessary to determine what accessories were attached to the motor vehicle at the time of the sale.
Several combinations of circumstances can occur when a motor vehicle or accessories are purchased. Each of these combinations and the resulting tax consequences is discussed on the following pages.
When a motor vehicle is purchased with accessories attached to it, motor vehicle tax is due on the total selling price.
A purchaser orders a fully-assembled truck, with accessories attached.
A purchaser pays motor vehicle tax on the fully-assembled truck and all attached accessories.
When a buyer purchases a motor vehicle and makes a separate purchase of accessories, motor vehicle tax is due on the selling price of the motor vehicle. Limited sales and use tax is due on the selling price of the accessories. It doesn't matter if the motor vehicle and the accessories are purchased from different sellers or from the same seller at different times.
A taxpayer purchases a truck chassis and a truck body from separate suppliers and assembles the truck or has it assembled.
A taxpayer pays motor vehicle tax on the truck chassis and limited sales and use tax on the truck body.
A taxpayer purchases accessories to add to a completed truck on which motor vehicle tax has already been paid.
A taxpayer pays Limited sales and use tax on the purchase of the accessories.
If the motor vehicle is sold after accessories have been attached, motor vehicle tax is due on the total selling price (including the accessories).
When parts and accessories are purchased to be combined into a motor vehicle and no single part or accessory is a motor vehicle, motor vehicle tax is not due when the builder initially titles the motor vehicle. A motor vehicle built from parts is commonly called a "home-made" or "shop-made" motor vehicle.
The taxpayer pays Limited sales and use tax on each part or accessory ordered to build a motor vehicle. Motor vehicle tax is not due when the taxpayer (builder) initially titles the truck.
The only time motor vehicle tax is not due on a homemade motor vehicle is when the vehicle is initially titled by the person who actually built it. Once a vehicle has been titled or registered by the person who built it, motor vehicle tax is due on all subsequent sales.
Motor vehicle tax is due from the person who custom orders a motor vehicle to be built because someone else is the actual builder. However, no motor vehicle tax is due when an individual purchases component parts and then hires another person to assemble them into a motor vehicle.
A moped is a motor-assisted bicycle which can be propelled either by human power or by a motor with a capacity of less than 60 cubic centimeters piston displacement, or by both. A moped has a maximum speed of 20 miles per hour.
A motorcycle means every motor vehicle having a saddle for the use of the rider and designed to propel itself with not more than three wheels in contact with the ground, but excludes a tractor or any three-wheeled vehicle equipped with a cab, seat and seat belt that is designed to contain the operator of the vehicle inside the cab.
An off-road motorcycle is designed primarily for use off the public streets and highways and does not meet registration and safety inspection requirements for a motor vehicle. (A common example of an off-road motorcycle is a dirt bike.)
Mopeds and motorcycles (excluding off-road motorcycles) are motor vehicles and are subject to motor vehicle tax. A Texas Certificate of Title must be issued on a moped or motorcycle even though that moped or motorcycle is not required to be registered.
An off-road motorcycle is subject to Limited sales tax.
Effective September 1, 2009, a motorcycle includes an enclosed three-wheeled passenger vehicle that:
- Is designed to operate with wheels in contact with the ground;
- Has a minimum empty weight of 900 lbs.;
- Has a single, completely enclosed, occupant compartment;
- Its manufacturer produces at least 300 similar vehicles in any calendar year;
- Is equipped with:
- Seats that are certified by the vehicle manufacturer to meet the requirements of the Federal Motor Vehicle Safety Standards;
- A steering wheel to maneuver the vehicle;
- A propulsion unit located in front of or behind the enclosed occupant compartment;
- A seat belt for each vehicle occupant certified by the manufacturer to meet the requirements of Federal Motor Vehicle Safety Standards;
- A windshield and one or more windshield wipers certified by the manufacturer to meet the requirements of Federal Motor Vehicle Safety Standards;
- A vehicle structure certified by the manufacturer to meet the requirements of Federal Motor Vehicle Safety Standards;
|Dirt Bike
|Three-Wheeled Motorcycle
An off-road vehicle is a self-propelled vehicle designed primarily for use off the public streets and highways. Examples of off-road vehicles are:
golf carts
fork lifts
go carts
race cars
three wheelers
quad runners
other types of vehicles which
must be titled under the Texas Certificate of Title Act, but are not designed or intended by the manufacturer to meet registration and safety inspection requirements for motor vehicles
Off-road vehicles are subject to Limited sales tax.
Moveable Specialized Equipment
Moveable specialized equipment includes units designed and built to perform a specific function but not to transport separate property or persons other than the driver. For example, a motorized crane with a half-cab for the driver/operator is a piece of moveable specialized equipment. It is designed and built to perform a specific function and not to transport property or persons other than the operator on a public highway.
Examples of Moveable Specialized Equipment
All moveable specialized equipment is subject to Limited sales and use tax.
A motor vehicle will often have accessories or equipment attached to it which significantly modify the motor vehicle, enabling it to perform a specialized function.
A motor vehicle does not lose its identify as a motor vehicle because of accessories attached to it. For example, a flat-bed truck with an oil-well-servicing unit attached remains a motor vehicle for tax purposes.
Examples of Modified Motor Vehicles
Flatbed Truck with Mounted Crane Wrecker
All motor vehicles, regardless of use or accessories attached, are subject to motor vehicle tax unless specifically exempted. To determine the taxable amount paid for a motor vehicle with accessories or equipment attached, it is necessary to determine what accessories or equipment were attached to the motor vehicle at the time of the sale.
Effect of Titling and Registration
Whether or not a particular piece of equipment is taxed as a motor vehicle is determined by the criteria discussed in this section. Tax liability is not determined by the type of registration and titling required by the Texas Department of Highways and Public Transportation.
For tax purposes, it is often necessary to distinguish between nearly identical pieces of equipment with the same use. For example, some oil-well-servicing units are taxed as motor vehicles, while others are moveable specialized equipment and are subject to Limited sales and use tax. It is a unit's actual design and construction, rather than its use, which determines the applicable tax.
Flat bed trucks used to transport cranes and are motor vehicles.
If the vehicle has room to transport passengers as well as the driver, it is a motor vehicle.
The term house trailer includes a travel trailer, park model, and a bunkhouse.
The term house trailer does not include manufactured housing.
A house trailer is a vehicle without automotive power that is:
built on a permanent chassis with wheels, axles, and a towing device, and
designed so that it can be drawn on the highway by a motor vehicle, and
Designed so that it can serve as a temporary dwelling or for eating, sleeping, place of business, or place for storage wherever parked, and
Not designed as a year-round single family residence requiring a HUD label for manufactured housing, and
May consist of more than one unit which can be joined together or assembled at the location where it is parked for use, and
May be self-contained and/or require connection to outside utilities and plumbing
Travel Trailer
Portable Buildings and Prefabricated Buildings
Manufactured at a location other than its intended use, and
Require a structure other than its own frame for support during transportation (lowboy trailer, trailer, truck, dolly, etc.), and
Do not qualify for a HUD label or a decal issued by the Texas Department of Labor and standards, and
Designed so that they can be carried from site to site and used as a dwelling, for storage, or as a place of business when placed on or attached to realty
An example would be a mobile office.
Mobile Office
A bunkhouse is a house trailer designed to be used as a sleeping place for a group or crew, but not as a single-family residence.
- Constructed on or after June 15, 1976, according to the rules of the United States Department and Urban Development
- Built on a permanent chassis
- Designed to be used as a year-round single family residence,
- Set up with or without a permanent foundation system when the structure is connected to the required utilities
- Transportable in one or more sections
- At least eight body feet in width
- At least 40 feet long
- At least 320 feet square feet when erected on site
- Includes the plumbing, heating, air conditioning, and electrical systems of the home
- Not self-contained
- Requires a HUD label
- Built at a location other than the home site
House trailers, travel trailers, and bunkhouses are subject to motor vehicle tax.
Manufactured homes are taxed under the Texas Manufactured Housing Sales and Use Tax Act and are not subject to motor vehicle tax. For more information, refer to Chapter 14.
Trailers designed to be used as an office, sales outlet, or other work place are not considered motor vehicles. Mobile offices are taxed under Chapter 151, the Limited Sales, Excise, and Use Tax.
Motor vehicle tax is due on the total sales price of a house trailer including all accessories attached at the time of sale.
Transportation charges prior to the sale are taxable.
Transportation charges after the sale (transportation from a place of sale to a setup site) and installation or setup charges are not subject to the motor vehicle tax.
Tax liability is not determined by the type of registration and titling required by the Texas Department of Highways and Public Transportation.
A trailer is a vehicle designed or used to carry its load entirely on its own structure and is drawn by a motor vehicle.
A semi trailer is a vehicle designed or used in conjunction with a motor vehicle so that some part of its own weight and its load rests upon, or is carried by, another vehicle.
Semi-trailers include gooseneck trailers.
All trailers and semi-trailers, except farm trailers, are subject to motor vehicle tax. For more information on farm trailers, refer to Chapter 2, Exemptions.
Tax liability is not determined by the type of registration and titling required by the Texas Department of Highways and Public Transportation.
A gift is any transfer of a motor vehicle in which a person receiving a vehicle does not pay any consideration.
A $10 gift tax is imposed on any gift of a motor vehicle. The tax is the obligation of the person receiving the vehicle, and is paid to the county tax assessor-collector at the time the vehicle is titled and registered.
Effective September 1, 2009, there are limits as to the transactions that qualify as gifts of motor vehicles. The vehicle must be given to or accepted from a:
- Spouse;
- Parent or stepparent;
- Child or stepchild;
- Grandparent or grandchild;
- Sibling;
- Guardian;
- Decedent's estate;
- Donated to or given by a 501(c)(3) nonprofit service organization.
All other transactions without consideration are sales of motor vehicles and are subject to the tax calculated on the vehicle�s standard presumptive value.
In order to document a qualifying gift of a motor vehicle, the donor and person receiving the vehicle must complete a joint notarized affidavit of fact (Form 14-317) describing the transaction and the relationship between donor/donee. Either the recipient or donor must file the affidavit in person. A donor includes a person authorized to act on behalf of an estate in the case of an inheritance. A title service required to be licensed under the Transportation Code may not file the affidavit.
The person filing the affidavit must present a current identification document containing the person�s photo. Acceptable ID is limited to one of the following:
- A driver�s license or personal ID card from Texas or another U.S. state
- An original U.S. or foreign country passport
- An ID card or similar form of identification issued by the Texas Department of Criminal Justice
- A U.S. Military ID card, or
- An ID card or document issued by the Department of Homeland Security or U.S. Citizenship and Immigration Services
The required Comptroller affidavit is shown below.
Form 14-317 is available on the Comptroller's Web site.
An even trade is the exchange of motor vehicles in which no consideration other than the exchange of the vehicles is involved.
More than one vehicle can be exchanged for one or more vehicles if the net value to both parties remains the same.
Two vehicles traded in return for one
One vehicle traded in return for two
An exchange of a motor vehicle for a fishing boat would not qualify as an even exchange. Motor vehicle tax would be due on the vehicle based on the fair market value of the boat.
A $5 tax is imposed on each person receiving a motor vehicle in an even trade.
A new resident tax is imposed:
- In the amount of $90 upon any motor vehicle which is brought into Texas by a new resident and has been previously registered in the new resident's name in another state or foreign country.
- In the amount of $90 upon any motor vehicle which has been previously leased out-of-state and subsequently brought into Texas for use upon the public highways by the lessee/new resident.
- Effective September 1, 2005, the tax is the lesser of $90 or 6¼% of the total consideration if the vehicle brought into Texas is eligible to be issued a specialty license plate (antique vehicle).
The new resident tax is in lieu of the 6 ¼% use tax. The tax is the new resident's obligation and is paid to the county tax assessor-collector when a vehicle is titled and registered.
If the motor vehicle has not been previously registered in the new resident's name in another state or foreign country, the use tax applies.
Credit is not allowed for motor vehicle tax paid to another state or foreign country for new resident transfers.
A former resident of Texas who moves back to Texas owes the $90 new resident tax, regardless of where the vehicle was purchased. However, the former resident would not owe any tax if documentation is provided that the motor vehicle sales tax has been previously paid on the vehicle being returned to Texas.
A Texas resident who leaves Texas, forfeits Texas residency and then returns to Texas is a new resident and would owe the $90 new resident tax on a vehicle purchased outside of Texas and previously registered to the new resident elsewhere. If a Texas resident leaves the state without forfeiting Texas residency, the resident owes the state motor vehicle use tax on any vehicle purchased outside Texas with credit given for similar tax paid to another state. When a vehicle is purchased in Texas and removed from this state because the vehicle will be titled, registered, and operated exclusively elsewhere, then the purchaser owes tax on the purchase price when returning the vehicle to Texas. Credit is given for similar tax paid to another state. When a person purchases a vehicle in Texas and pays sales tax on the purchase in Texas, no additional tax is due if the person returns to Texas with that vehicle.
Texas Resident Temporarily Out of State:
A Texas resident living temporarily out of state may be required to title a motor vehicle out of state on which the resident has previously registered and paid tax on in Texas. There is no liability for additional tax upon returning to Texas with the same motor vehicle. Examples are military personnel who are Texas residents and who are temporarily stationed at military bases around the world.
A taxpayer must present a copy of a tax receipt showing that Texas tax has been previously paid on the vehicle and then indicate on the title application that his/her Texas residency was not given up permanently, but only temporarily. Evidence of maintaining Texas residency could include continuing to vote in Texas or maintaining a Texas address.
When the New Resident Tax Does Not Apply:
The new resident tax does apply to a:
- Texas resident in military service, or
- Vehicle brought into Texas for public highway use by a person or firm already doing business in Texas, or
- Vehicle apprehended for improper registration which is owned or operated by a person or firm domiciled or doing business in Texas, or
- An interstate owner-operator applying for a Texas title on an apportioned vehicle
All of these examples are subject to the motor vehicle use tax, except (4). Interstate motor vehicles are exempt as of September 1, 1997. For more information refer to Chapter 11 - Interstate Motor Carriers.
The tax rate on dealer plates is $25.00 per year per plate.
At the present time there is no tax on manufacturer plates.
[Table of Contents] [1] [2] [3] [4] [5] [6] [7] [8] [9] [10] [11] [12] [13] [14]


text:
Leagues Start Thursday, October 25, 2012
League play will begin on Thursday, October 25 and also Sunday October 28th. The ladies league will start on November 7th. All teams that were in a league last season are guaranteed their spot in the same league this year. Some leagues have had more registrations than spots available. Dick Wicklund is currently organizing the leagues and will contact those teams that are affected. We do have a limit to the number of teams in a league, so please be prepared to explore other times where space is available if Dick contacts you.

subset: commoncrawl


text:
woo me with science
woo me with science's Journal
Profile Information
Member since: Tue Jan 13, 2004, 10:24 PM
Number of posts: 32,139
Number of posts: 32,139
Journal Archives
- 2015 (86)
- 2014 (275)
- 2013 (16)
- 2012 (6)
No, the perversion of our electoral process by corporatism needs to be called out,
identified for its perversity and antidemocratic structure, and rejected.
This nation has been propagandized and slowly manipulated into a fake, sham democracy. We do not have a functioning representative democratic system anymore, and the farce that has been made of our political campaigns by the two purchased corporate parties needs to be called out for the corruption it is.
Bernie calls it out by sheer contrast. He is behaving as candidates have an obligation to behave in a representative political system. He is talking about his agenda in clear and specific terms. He is responding to voters. He is answering their questions. He is being honest about how he will represent them.
What a contrast to what we have grown accustomed to in our slick, purchased, corrupt system. We had almost forgotten what real representation looks like.
It is not acceptable for candidates to run campaigns based on glossy ads and stage-managed appearances, and for their claims to support one agenda, when their entire history screams another agenda, to go unchallenged by a bootlicking press.
Our debates have been taken over by the corrupt political machines themselves and perverted, watered down and hypermanaged into meaningless personality pageants. Candidates deliberately avoid taking direct, unscripted questions about their agendas, and purchased media enable them by avoiding the most important issues of our time, such as the TPP. The contempt for voters has become so pervasive and so normalized that the official survey of voters by the Democratic Party last year didn't even bother to mention the TPP or other critical issues of our time. What passes as "political" commentary on teevee (and thanks to corrupt astroturfing, increasingly on political discussion boards...) has devolved into shiny objects and smear. Last election, the Obama campaign actually *refused* to disclose its plans on Social Security to voters. This election season has ramped up the contempt, as Hillary Clinton refuses to answer questions on MOST issues as a matter of routine.
No, it's not acceptable. It's obscene.
What has been perpetrated on our representative election system is a crime against the American people and a crime against the world. The dismantling of our democracy by corporate politicians who have perverted our democratic government with secret laws, secret courts, mass surveillance, and mass propaganda machines targeted at Americans, in order to rewrite our laws to funnel the wealth of this nation to a few criminals at the top and to prevent the masses from defending ourselves, is a crime.
Advocating a Third Way policy agenda, representing the One Percent rather than the 99 percent, defending the for-profit warmongering of the MIC, and avoiding the press and pandering to voters by claiming she supports policies she has historically opposed are all legitimate and important points of criticism.
We have a grave, systemic problem in this country. It is problem of filthy corporate money buying our elections and our political candidates. Hillary Clinton is the poster candidate for this problem. She is intimately tied to Goldman-Sachs and Wall Street, and her record promises more of the corporate looting and dismantling of democracy that have hollowed out the middle class in this nation and turned us from representative democratic nation into an authoritarian oligarchy with secret laws, secret courts, mass surveillance, militarized police, crushing of whistleblowing and dissent, endless war for profit, and systematic exploitation of the 99 percent for the profit of the One Percent.
This suggestion that calling out a predatory corporate record is "tearing down" a Democrat, or that saying something negative about a candidate's record is somehow unseemly, as though we were at a social gathering where if you can't say something nice, you shouldn't say anything at all....This is a Third Way tactic to change the rules of politics. To silence strong, well-founded opposition to candidates whose associations and policies are malignant to ordinary Americans.
Hillary's record is that of a Third Way, corporate-purchased politician. It promises more looting and exploitation of the 99 percent, more bloody warmongering for profit, and more defense of an increasingly authoritarian, undemocratic police and surveillance state, where whistleblowers are not safe. And her campaign so far is a screaming example of the manipulation that corporate candidates have used to inflict these crimes on Americans. Substituting representation with advertising and manipulation, targeting and smearing opponents, and avoiding any real interaction with voters that would require her to defend and explain her record in honesty and detail.
It is the civic duty of American citizens to speak honestly about the monied corruption of our system and to advocate against purchased candidates and for actual representatives of the people. We can't afford four more years of corporate predation.
Posted by woo me with science | Fri May 29, 2015, 09:54 PM (2 replies)
We will see the entrenched corruption more clearly in this campaign than in any other
in recent memory, because we finally have an honest candidate who will
(1) shine a glaring light on the corruption by sheer contrast
I hope Bernie is being very, very careful about his safety. He is taking on the oligarchy, the corrupt political machines, the MIC, and the deep state that has already shown it will stop at nothing to preserve its power.
Posted by woo me with science | Fri May 29, 2015, 09:34 PM (3 replies)
Good god. It's been so long.
Good god, it's been so long since we had honest politicians who actually responded to the people.
What a breath of fresh air. And what a shocking reminder, through sheer contrast, of how perverse, corrupt, manipulative, and unrepresentative the system has become in corrupt corporate hands.
The contrast between Hillary's manipulative non-answers, the smear jobs by her mouthpieces, and her hiding from the press....and Bernie's honesty and specificity and responsiveness, day after day, issue to issue....could not be more telling.
Posted by woo me with science | Fri May 29, 2015, 09:06 PM (111 replies)
People have had enough of the worship of money over caring for human beings.
This nation has become predatory, and I think there is a growing tide of awareness that we need to change this nation in fundamental ways. To value human beings again. To embrace liberal values.
There is a pushback now, demanding that this nation value people over profits. That is why Bernie is surging in the polls, why Hillary will continue to fall, and why the nation is crying out for honest, genuine liberal values and principles.
Posted by woo me with science | Thu May 28, 2015, 09:29 PM (2 replies)
+10000 Standard MO of our corrupt government now
and our corrupt political machines.
Imagine if we could see the black budget for propaganda these days.
Posted by woo me with science | Mon May 25, 2015, 06:49 PM (1 replies)
K&R. He points out the perversion of our democracy itself.
He points out how deliberately sick the corporate messaging has become.
My new favorite example is all the Third Way lecturing in this thread
that it's RUDE to bring up Hillary's war policies on Memorial Day!
You see, it's a plastic, corporate holiday now, for cheering empty platitudes about peace from the very politicians who vote for the wars of profit and orchestrate the bloodshed.
Posted by woo me with science | Mon May 25, 2015, 06:34 PM (2 replies)
Cluster Bombs Are Not Good For Children, Hillary
An important post from 2008:
Cluster bombs are not good for children, Hillary.
RECOMMEND THE WHOLE ARTICLE AT: http://www.commondreams.org/archive/2008/03/13/7655 /
On September 6, 2006, a Senate billa simple amendment to ban the use of cluster bombs in civilian areaspresented Senator Clinton with a timely opportunity to protect the lives of children throughout the world.
The cluster bomb is one of the most hated and heinous weapons in modern war, and its primary victims are children.
Senator Obama voted for the amendment to ban cluster bombs. Senator Clinton, however, voted with the Republicans to kill the humanitarian bill, an amendment in accord with the Geneva Conventions, which already prohibit the use of indiscriminate weapons in populated areas.
Posted by woo me with science | Mon May 25, 2015, 03:29 PM (117 replies)
No, the disrespect is in policies like this from corporate politicians.
The disrespect is in allying with profit-mongering neocons over human lives. Blood for profit. Wars of choice. Human death, despair, and devastation. Trade agreements that excuse human trafficking. Torture. Imprisonment of whistleblowers. Mass spying. Looting:
The Warmongering Record of Hillary Clinton "I urged him to bomb..."
Hillary Clinton criticizes Obama's foreign policy 'failure'; strongly defends Israel
Hillary defends Israel on Gaza carpet bombing
Hillary tacks right of Obama on foreign policy.
Dissecting Hillary Clinton's Neocon Talking Points - Atlantic Interview
NYTimes notices Hillary's natural affinity toward the neocons.
Hillary Clinton, the unrepentant hawk
Hillary Clinton Praises George W. Bush and the Art of Compromise
Hillary Clinton's role in right-wing Honduran coup and aftermath
Hillary Clinton's Horrifying Iraq War Vote Still Matters.
Secret recordings show US military and a Democratic congressman distrusted Hillary Clinton on Libya (lying, manipulating intelligence)
Hillary Clinton Blasts Unfair World Reaction Over Gaza, Cites Anti-Semitism As Factor
Obama didn't go as far as Hillary now says she wanted to go in smashing Syria
Hand in Hand With Kissinger: A Review of Hillary Clintons Review
Hillary Clinton Serves Us KISSINGER KOOL-AID
MJ - Hillary Clinton Praises a Guy With Lots of Blood on His Hands
Enough lying and pandering. Enough corruption. Enough contempt from corporate politicians.
National Shame: 50,000 Homeless Veterans Nationwide
Senators who voted to cut the pensions of US military veterans.
2010: Obama signs bill cutting 2.2 billion from food stamps
Politicians Thank Veterans For Their Service, Then Cut Programs To Feed Them
2013: Food Stamp Cuts: A Bipartisan Scandal
Study paints picture of aging, homeless veterans
"A nation that does not care for its war veterans has no business making new ones."
Posted by woo me with science | Mon May 25, 2015, 03:08 PM (0 replies)
And people are HUNGRY for it.
Did you notice the shock and appreciation that a candidate was ACTUALLY ANSWERING THEIR QUESTIONS?
People have become so used to the scripted non-answers they routinely get from corporate politicians now that they are SHOCKED when a politician actually treats them with respect and answers honestly and with specifics:
Rooonaldooo99 105 points 2 hours ago
Answering questions this deep down? Shit, if I'm honest I wouldn't do that. With every answer I like this guy even more. And on top of that he wants to cut student debt? Sign me up.
SmeeMaiMen 464 points 2 hours ago
Wow, I respect the fact that you can answer the hardball questions. This says a lot about your character
ViperRT10Matt 2814 points 2 hours ago
Whelp, you actually answered the non-PR-friendly question. This puts you way ahead of most of the AMAs around here.
the_ak 822 points 2 hours ago
As a non American, please America elect this guy president. Please.
Bernie is doing this nation a deeply important service. He's re-teaching American citizens what we have a right to expect from candidates in a representative political process.
His honesty and clarity re:policy expose by sheer contrast how corrupted into vapid, empty, fake democracy our elections have become in the hands of corporate politicians.
Posted by woo me with science | Tue May 19, 2015, 07:50 PM (1 replies)
See post 21. You are excusing her
for hiding her positions from voters. That's a slimy position to take.
You can't use corrupt media as an excuse for corporate politicians to deceive voters and deliberately hide from the democratic process.
If Hillary were truly concerned about corrupt media, she would be calling out their avoidance of real issues and doing her best to work around them to make her agenda clear. That is what Bernie Sanders is doing:
Instead, she is USING corrupt media as an excuse to avoid taking positions on issues where her actual positions are unpopular, and predatory. She is the poster candidate for the vapid, policy-avoidant, entertainment pageants our elections have become under corporate rule. She ought to be ashamed.
Posted by woo me with science | Sun May 17, 2015, 09:35 PM (1 replies)


text:
El Centro Su Teatro, in collaboration with the Consulado General de Mexico and the Denver Film Society, proudly presents XicanIndie FilmFest XI: Latino World Cinema, April 2 – 5, 2009 at the Starz FilmCenter, 900 Auraria Parkway in Denver.
What began as a small celebration of independent Chicano filmmaking, has, in a decade's time, become the foremost Latino film festival in the region. This year's XicanIndie will feature the Denver premiere of an award-winning and riveting new film from director Alex Rivera, a beloved classic from Mexico's golden age of cinema, a handful of exciting independent shorts, and a special tribute to legendary movie producer Moctesuma Esparza (The Milagro Beanfield War, Gettysburg, Walkout).
MOCTESUMA ESPARZA will be in attendance this year to accept the XicanIndie Lifetime Achievement Award for his contributions to American Filmmaking and his dedication to creating opportunities for Latinos in the entertainment industry. Mr. Esparza will be honored during a special opening night reception (April 2 at 6pm) hosted by Denver's Mexican Consulate. The reception will be followed by the 7:30pm screening of one Mr. Esparza's latest film projects, AMEXICANO.
Mr. Esparza will also introduce another of his company's latest projects, SLEEP DEALER, at 7pm on Friday, April 3. Sleep Dealer, by genre-breaking new director Alex Rivera, won two prestigious awards at the 2008 Sundance Film Festival: the Waldo Salt Screenwriting Award and the Alfred P. Sloan Feature Film Prize. Sleep Dealer also earned Rivera the 2008 Amnesty International Film Prize. Sleep Dealer is a haunting immigration tale about worker exploitation in a world of technology gone awry. Sleep Dealer is distributed by Mr. Esparza's company, Maya Entertainment: http://www.mayareleasing.com/.
Other notable XicanIndie programming includes PROPIEDAD AJENA (The Land of Another), a sexy 2007 thriller about a Mexican woman's search for her American roots; FLOR SILVESTRE, a classic 1943 film by legendary director Emilio "Indio" Fernandez that mixes love with revolution (starring screen favorites Dolores del Rio and Pedro Armenadriz); and an additional title from Maya Entertainment, AUGUST EVENING
CLICK IMAGE for the Member Newsletter
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2011 News Releases
Longwood Board of Visitors votes to increase annual costs by 3.76 percent
May 14, 2011
[Read the message about tuition from President Finnegan]
The Longwood University Board of Visitors today approved a 3.76 percent increase in 2011-12 tuition, fees, room and board costs for in-state residential students and 6 percent for out-of-state residential students. For the fall 2011 semester, the total cost for in-state students will increase $675 to $18,644 while total cost for out-of-state students will increase $1,725 to $30,494.
According to Longwood President Patrick Finnegan, the cost increases are needed to narrow the gap created by recent state budget cuts, the elimination of federal stimulus funds, and rising operational costs. Longwood must rely on increased revenue from tuition and fees, more philanthropic support, and improved innovation and efficiency.
"These are trying economic times for everyone," President Finnegan stated, "and we know that rising tuition and fees impact our students and their families. But, we must preserve our core mission to educate students and we will do all we can to maintain the excellence of our educational environment and the safety, health, and welfare of our campus community. Because we understand that access to and affordability of higher education are significant issues for our prospective students, we will also increase financial assistance opportunities."
Since 2008, Longwood University's state funds have been cut more than $9 million, a 36 percent loss of state support for the operating budget. In addition, federal economic stimulus funds, which amounted to $3.3 million this year, will be completely eliminated next year.


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The commencement of the Fair Work Act 2009 (FWA2009) in July 2009 brought about significant changes to what constitutes an unfair dismissal, the groups of employees that can make an unfair dismissal claim and the process employers must take when dismissing employees.
As with any new law, important aspects of the law are tested and clarified through case decisions. Since the commencement of the FWA2009, many unfair dismissal claims have been brought to Fair Work Australia (FWA), resulting in further clarification of these changes.
These decisions have dealt with issues including whether dismissals were consistent with the Small Business Fair Dismissal Code and whether dismissals were a case of genuine redundancy.
What is an unfair dismissal?
Where an employee has been dismissed, FWA will assess whether an employer has been both substantively and procedurally fair in dismissing the employee. An employer who has been substantively fair means that they had a valid reason for the dismissal and that the appropriate action was taken under the circumstances. While an employer who has been procedurally fair refers to employers following sound employment practices when dismissing an employee.
What is considered harsh, unjust or unreasonable?
In assessing whether an employer has been both substantively and procedurally fair in dismissing an employee, FWA will consider whether the dismissal was harsh, unjust or unreasonable. It is important to point out the 'or' in harsh, unjust or unreasonable, as the dismissal only has to be one of the three to be considered an unfair dismissal.
It is common for a dismissal to be considered unfair, even though the employer had reasonable cause to dismiss the employee. Therefore when an employer is considering dismissing an employee, it is therefore important for the employer to consider the process they have taken so far and the process they will follow if they are to dismiss the employee.
Common reasons dismissals are considered unfair include:
- there was no valid reason for the dismissal related to the employee's capacity or conduct;
- the employee was not notified of the reason for the dismissal;
- the employee was not given an opportunity to respond;
- the employee was not allowed or did not know they could have a support person at any relevant discussions;
- the employee had not received prior warning that their performance/conduct was not acceptable and what would happen if it didn't improve.
Employers need to collect evidence as to the reasons for the dismissal and the process that took place prior to and at the time of dismissal, as if the matter went to arbitration at FWA (FWA would make a binding decision that is imposed on the parties), the employer would be required to produce such evidence to support their case.
What is the Small Business Fair Dismissal Code?
There are special unfair dismissal arrangements that apply to small businesses. Until 31 December 2010, a business is considered a small business employer if they have less than fifteen (15) full-time equivalent employees. From 1 January 2011 a business will be is considered a small business employer if they have less than fifteen (15) employees (headcount).
These arrangements are intended to simplify the dismissal process for small businesses. The Small Business Fair Dismissal Code (the code) is a short document produced by FWA that covers the steps that employers must take to avoid the dismissal being considered an unfair dismissal.
FWA also has developed a checklist, which is not part of the code, but is intended to assist employers to comply with the code.
Recent decisions have raised doubts about relying on the code and on checklists, such as the one produced by FWA, when dismissing employees. The code and checklists provide limited assistance where there are disputed facts or an element of doubt about the reasonableness of the employer's position.
What does this mean for you?
Changes to unfair dismissal provisions in the FWA 2009 means that employers' current discipline and dismissal methods and practices may not be compliant with legislative requirements. Therefore employers should review their existing methods and practices.
Finding the answers to the questions posed below may assist you to begin this review process.
- If an employee is to be made redundant, does an employer need to offer an alternative position first, if possible?
- Do employees have a right to a support person in discipline and dismissal meetings?
- Do employers have to advise the employee why they are being terminated?
- Does the employer have to provide any information regarding the dismissal in writing?
- Who may make a claim for unfair dismissal?
- What notice does an employer have to give an employee on termination?
How can Business SA help?
Business SA's workplace relations and employment consultants can help answer these questions, provide tailored advice to employers to help understand legislative requirements, review current workplace practices, and provide assistance to discipline and dismiss their employees, where appropriate.
In the event that an employee makes an unfair dismissal claim against the employer, workplace relations and employment consultants can represent employers in FWA and strive for a favourable outcome for the employer.
Business SA is running unfair dismissal sessions to assist employers to understand and comply with the legislative requirements surrounding termination of employment and in particular unfair dismissal.
To find out more please visit the Business SA website or call the customer service centre on 8300 0103.


text:
SEBRING — At the moment, it doesn't look like much more than a fenced-in pasture at the end of a dirt road, with a few oak trees scattered about.
But by next fall, the almost two-acre field behind the Bert J. Harris Jr. Agricultural Center, 4509 George Blvd., should be blossoming with an array of vegetables, fruits and herbs grown and cultivated by Highlands County residents.
A new community garden enterprise called "Growing in the Heartland Community Garden" has begun on the lot for whoever wants to get down and dirty, grow their own crops, and have a place to commune.
Under the direction of the Highlands County Soil and Water Conservation District, at the site, a total of 37 25- by 12-foot plots will be available to those who want to tend them. There, any resident of Highlands County can sign up for a plot once he or she has signed a "Participation Agreement." Each plot can be used for vegetables, flowers, herbs or ornamentals with the planting, tending and harvesting done by each individual participant.
Wednesday morning from about 7 a.m. to noon, 10 to 12 volunteers and county workers spent time getting the area ready for planting for the fall season beginning in September. Among them were Master Gardeners with the Highlands County Extension Office, the Extension Office director, employees with the Highlands County Soil and Water Conservation District and individual volunteers.
Heading up the effort has been Susie Bishop, executive director with the soil and water district. As she paused from pulling weeds from along a wire fence, she said the day was being devoted to cleaning up the area and delineating where an irrigation-sprinkler system would eventually be installed.
Around the garden area, Bishop said a wash stand and picnic area would be built so those involved could clean the fruits of their labors. Along with the shared picnic area and wash stand, she said there would be a shared facility for storing some basic hand tools and equipment provided by the community garden for gardeners to use.
Bishop, who has been executive director for two years, added the community garden is aimed to give residents who live in mobile homes or RV parks, community organizations and grandparents with grandchildren a place to do some semi-urban farming. She said she had seen similar community gardens in Orlando, Panama City and Gainesville.
"I had seen these (gardens) in other cities and I thought it would be a benefit to the citizens of Highlands County to grow their own vegetables," Bishop said. "It's rewarding to be able to grow your own produce, to eat healthy and get exercise by being outdoors instead of being in front of the TV."
For a spot in the community garden where beans, potatoes, herbs, tomatoes, eggplant and other crops could be grown, it will cost $10 for six months, giving winter visitors the chance to be active in the garden during their winter stay in the area. Bishop said she has often heard retired farmers speak of missing their farming activities in their home states and hoped the garden would fill the farming-gardening void.
To get the community garden budding, Bishop applied for and was awarded a $1,100 grant from the Heart of Florida – Florida Division of the American Planning Association for start up costs. She also received support from the Conservation District Board of Supervisors, the Highlands County county commissioners, the City of Sebring and various businesses and individuals that donated labor, materials and supplies.
Les Baucum, Highlands County extension service director, said there is an intrinsic value in planting, tending to and harvesting one's own crops. He said their is a certain satisfaction of watching efforts come to fruition.
"This gives everyone the opportunity to get their hands dirty in the soil. Successful gardening is something you accomplish with your own hands. Plus, you have the reward of fresh food or beautiful plants and flowers," Baucum said.
And that's just what Patty Handley wants to reap from her efforts. At the community garden Wednesday, she volunteered about two hours weeding, raking and picking up debris. She called working in the garden "good, fun labor."
"I enjoy gardening as a hobby; it's therapy," said Handley, who lives in Sebring with her husband, Ron. "I'm thinking about getting a plot. I have grandkids and thought it would be fun to come out and help. They could learn a lot out here."
Avon Park has a similar community garden started in September 2012 by the Highlands County Extension Office. The program helps residents navigate through the basics of planting vegetables and herbs in what the housing authority calls its "self-sufficiency garden."
For information on the Growing in the Heartland Community Garden, call 863-402-7020 or email firstname.lastname@example.com.
(863) 386-5855


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Chuck Rocks
My brother K.C.January 23rd 2010 8:05 pm
[ Leave A Comment ]
My brother K.C. has joined me at the bridge. He will be missed greatly.
Loss in the familyMay 25th 2008 4:39 pm
[ Leave A Comment ]
I lost my sister (Cindy) on May 24th 2008.She will be missed so much.She could melt moms heart and we would get what was on moms plate.
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In Loving Memory of Chuck
Family Pets


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Weather Resources
Search for missing canoeists in Ohio River continuesUPDATED 6:22 PM EDT May 06, 2014
A third boat is plying the Ohio River, looking for two men who went missing Saturday.Video Transcript
HAPPENING NOW.. CREWS ARE OUT ON THE WATER... SEARCHING FOR TWO MISSING CANOEISTS. IT'S NOW BEEN 3 DAYS.... SINCE THEY WERE LAST SEEN. CREWS JUST PUT IN A THIRD BOAT WITH SONAR EQUIPMENT A SHORT TIME AGO... THEY'RE FOCUSED ON THE AREA AROUND THE MELDAHL DAM. WL-WT'S EMILY WOOD IS LEADING THE WAY... WITH THE SEARCH TODAY. (EMILY WOOD INTRO: "This cabin is where the young men were staying and the last place they were seen along the Ohio. It is now a check-in point for friends and family searching for clues.") (KAYAKS PUSHING INTO WATER) KAYAKERS ARE BACK IN THE WATER WITH THE HELP OF PAIGE TERRY, THE LAST PERSON TO SEE CAMERON BUERGER AND MARTY STANAFORD. TERRY STILL HAS CAMERON'S CELL PHONE. SHE SAYS NEITHER WAS WEARING A LIFE JACKET WHEN THEY HIT THE WATER SATURDAY EVENING. NOW TERRY IS ONE OF DOZENS OF VOLUNTEERS LOOKING FOR ANY SIGN OF THEM. (PAIGE TERRY, FRIEND OF CANOEISTS/SAW THEM LAST 11:29- 11:37 "I've been on this side up and down, I've been on the Kentucky side, I've been everywhere so we have people just kinda scattered out trying to cover as much land as we can.") THE THREE FRIENDS WERE STAYING AT BUERGER'S FAMILY CABIN. TERRY SAYS BUERGER KNEW THIS STRETCH OF RIVER. BUT BUERGER'S MOM, WHO DID NOT WANT TO TALK ON CAMERA, TOLD US THIS WAS THE FIRST TIME THEY WERE OUT ALONE ON THE WATER. (BOATS SEARCHING) RESCUE BOATS SEARCHED UP AND DOWN RIVER THIS AFTERNOON FOR ANY CLUES AND SEVERAL VOLUNTEER SEARCH PARTIES WERE OUT TO GET MORE EYES ON THE OHIO. BUERGER'S AUNT, EMILY EARLY, SAYS EVERY LITTLE BIT HELPS. (EMILY EARLY, CAMERON'S AUNT, 51:55-52:04 "You can see all the support with all the boats that are out, kayakers, volunteers, everybody has pulled together but we can't cover the whole river.") SEARCHERS ARE LOOKING FOR THE CANOE, A GREEN 1999 "OLD TOWN", 15 FEET LONG. (EMILY WOOD TAG: "It's been more than 48 hours since the search started with the help of multiple crews and agencies and there is no sign of stopping until something is found. Reporting from Ripley, along the Ohio River, EW, WLWTN5.") SEARCH CREWS ARE ALSO LOOKING
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Christopher R. Bowerbank 1 , Tai V. Truong 2 , Michael Vincent 3 , Ann M. Hoffman 1 , Milton L. Lee 2 , and Douglas W. Later 1 , 1 Torion Technologies Inc., 2 Brigham Young University, and 3 Rocky Mountain Oils
Experimental ConditionsFrankincense, sandalwood, and corn mint were provided by Rocky Mountain Oils (Springville, UT). Essential oil extracts were prepared by dissolution in dichloromethane (~1% v/v). Sampling was performed by placing the CWF into the sample solution, with ~1 μL uptake by capillary action. The solvent was evaporated in air for 5 s, and the CWF syringe was inserted into the GUARDION®-7 GC-TMS injection port, desorbing the target analytes into a low thermal mass injector (270 °C) coupled with a capillary GC column (MXT-5, 5 m × 0.1 mm, 0.4 μm df [Restek, Bellefonte, PA]). After an initial 30 s hold at 40 °C, the GC temperature was increased at 0.3 °C/s to 250 °C, with a final hold for 100 s. The capillary GC is coupled to a TMS detector with a mass range of 45–500 m/z.
Figure 1 shows the GC-TMS chromatograms for two different sources of frankincense. Each sample is discernibly different based on the presence/absence of chemical compounds at specific retention times. Source #2 does not contain major compounds found at 6 min (p-allyl Anisole) and 10.2 min (caryophyllene oxide). Likewise, caryophellene (8.6 min) in source #2 is not found in as appreciable an amount as in source #1. This likely indicates that the samples are either from different sources, or that the original lot has undergone atypical aging or improper storage.
ConclusionsVOCs and SVOCs from essential oils can be quickly analyzed on-site using GC-TMS. Profiling of these compounds using the GUARDION-7 GC-TMS can support acceptance decisions of commodities at the source. The short GC-TMS analysis time allows the user to quickly analyze and evaluate multiple samples. VOC and SVOC marker screening can be used to verify raw material quality and/or identification.
Acknowledgements GUARDION® is a registered trademark of Torion Technologies Inc.
796 East Utah Valley Dr, Suite 200, American Fork, UT 84003
tel. (801)705-6600; fax (801)705-6649
Website: http://www.torion.com/; Email: [email protected]


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NEW YORK: Users of the Xbox 360 and PlayStation 3 video game consoles can now brag about their achievements on Facebook.
Both systems are integrating the social network this week. Microsoft Corp. switched on a slew of new features for its Xbox Live online service, allowing owners of the Xbox 360 consoles to update Facebook and Twitter directly from their consoles.


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Definition of how do you do? in English:
how do you do?
A formal greeting.
Example sentences
- 'There hasn't even been a preliminary 'Hey, how do you do?'
- In Eliza's first venture into polite company, she comes off as an automaton relegated to a handful of standard phrases and topics: the weather, people's health and 'how do you do?'
- He used to kick off his act with 'Hello, playmates, how do you do?'
Definition of how do you do? in:
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Full CoverageBreaking News
Drivers, police hit the roads in holiday weekend trafficUPDATED 6:41 PM EDT May 23, 2014
More than 36 million people are expected to begin traveling to their holiday destinations, and besides other drivers you'll see plenty of police out there too.Video Transcript
A LONG WEEKEND... TO ENJOY THE WEATHER ... FAMILY... FRIENDS ... PICNICS AND THE POOL... AND OF COURSE... TO REMEMBER THOSE WHO FOUGHT FOR OUR FREEDOM. IF YOU'RE PLANNING ON HITTING THE ROADS TONIGHT... YOU'LL HAVE PLENTY OF COMPANY. MORE THAN 36 MILLION PEOPLE.... ARE EXPECTED TO BEGIN TRAVELING TO THEIR HOLIDAY DESTINATIONS ... AND BESIDES OTHER DRIVERS... YOU'LL SEE PLENTY OF POLICE TOO. WL-WT NEWS FIVE'S KARIN JOHNSON.... IS LEADING THE WAY LIVE. TROOPERS DID BEGIN THEIR CLICK IT OR TICKET CAMPAIGN... BUT THEY'RE OUT HERE, FLOODING THE HIGHWAYS, LOOKING FOR MUCH MORE THAN SEAT BELT VIOLATIONS. TRAVELLING FROM MICHIGAN TO GATLINBURG ... CAN FEEL LONG AND BORING. SO DURING THEIR TRIP, THE CORDS FAMILY HAS MADE A GAME OUT OF LOOKING FOR COPS. (KATHY CORDS/TRAVELLER: actually we've been counting them. How many have we seen? 11, 15 maybe.) BUT... IT HASN'T BEEN FUN AND GAMES FOR ALL DRIVERS. (TYLER COALE/TRAVELLER: i've seen at least 6 people pulled over already and we've been in the car for three hours) (JESSICA CHILDERS/TRAVELL ER: oh yeah, yeah, they're pulling people over left and right) THE OHIO STATE HIGHWAY PATROL SAYS IT HAS ONE OBJECTIVE THIS HOLIDAY WEEKEND. (SGT. CLINT ARNOLD/OSP, LEBANON POST: zero fatal traffic crashes) TROOPERS ARE OUT IN FULL FORCE ON THE HIGHWAYS LOOKING FOR PEOPLE WHO AREN'T BUCKLED IN... IMPAIRED DRIVERS... AND SPEEDERS. (ARNOLD: we have additional officers that are working off shift, working 12 hour shifts so we'll have sometimes essentially double the amount of troopers that you would normally see.) LAST MEMORIAL DAY WEEKEND, TROOPERS IN OHIO MADE 705 OVI ARRESTS. 18 PEOPLE WERE KILLED... 50-PERCENT WERE DRUG OR ALCOHOL RELATED. WITH THEIR INCREASED PRESENCE... THEY'RE HOPING EVERYONE CAN GET TO AND FROM THEIR MEMORIAL DAY CELEBRATIONS SAFELY. IF YOU'RE OUT AND ABOUT AND THINK YOU SEE AN IMPAIRED DRIVER, TROOPERS WANT YOU TO CALL #677 AND REPORT IT. LIVE IN WEST CHESTER, KARIN JOHNSON, WLWT NEWS 5. LAW ENFORCEMENT ... ISN'T THE
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Skip to comments.GOPers West and Scott Welcome in Congressional Black Caucus
Posted on 11/10/2010 1:29:37 PM PST by Republican Wildcat
The Congressional Black Caucus (CBC) will allow Reps.-elect Allen West (R-FL) and Tim Scott (R-SC) to join the overwhelmingly Democratic Capitol Hill organization if they so choose.
CBC Chairwoman Barbara Lee (D-CA) says that "membership in the Congressional Black Caucus has never been restricted to Democrats." Lee adds that West and Scott "will be welcomed" if they want to join the organization.
Scott is on the fence about joining. West says he'll sign up.
Voters haven't elected a black Republican to Congress since Rep. JC Watts (R-OK) served four terms, retiring in early 2003. Watts, who served in the Republican House leadership, declined to join the CBC.
But there is precedent for African American Republicans to join the CBC. Former Rep. Gary Franks (R-CT) and Del. Melvin Evans (R-VI) were both CBC members.
The CBC has denied admission to two white Congressmen who represent black constituencies: Reps. Pete Stark (D-CA) and Steve Cohen (D-TN).
In an interview with WOR radio, West said that he meets "all of the criteria and it's so important that we break down this monolithic voice that continues to talk about victimization and dependency in the black community."
Read more: http://politics.blogs.foxnews.com/2010/11/09/gopers-west-and-scott-welcome-congressional-black-caucus#ixzz14usUzayH
(Excerpt) Read more at politics.blogs.foxnews.com ...
That ought to make for some interesting conversation. :-)
Be wary, Congressmen. Be very wary.
Hopefully they will refuse to join the same as JC Watts refused to join an organization based on race.
That's the CBS's bread and butter.
They're going to eat them alive.
What could they possibly achieve by joining?
Scott may be well served by joining and hitching his wagon to LtCol West.
The CBC is racist. They would scream bloody murder if anyone started a Congressional White Caucus.
AWW that's mighty white of them.
They'll do the same trick they did before to Gary Franks and JC Watts. Allow the Black Republicans to join the CBC but not allow them into special "Democrats only" sessions (this is where the real race-based deal making occurs). They'll call it "executive session" or something.
"What could they possibly achieve by joining?"
Counter-intelligence, although there's not much intelligence in the CBC as it is.
I think LTC West knows how to take care of himself.
But will he join the socialist party as all members are commie's.
"Theyll do the same trick they did before to Gary Franks and JC Watts. Allow the Black Republicans to join the CBC but not allow them into special Democrats only sessions"
The biggest problem is that not only are they joining a strictly race-based organization, but their membership would make it a NON-PARTISAN race-based organization.
With more conservative outlets in the media their message of black empowerment through freedom might be heard. They'd get on talk shows etc.
This might be a plus.
Aren't they more than racist? Aren't there several communists or socialists in this organization?
Theyll do the same trick they did before to Gary Franks and JC Watts. Allow the Black Republicans to join the CBC but not allow them into special Democrats only sessions (this is where the real race-based deal making occurs). Theyll call it executive session or something.
Then they will need to make sure that there are NO closed door sessions. Either they are allowed in all processes or they point out how the CBC is a democrat machine, loudly and often.
Get used to it, Barbara Lee. Times are changing, and the Tea Party will be bringing more true Constitutionalists of your color to your race-based club.
Representative J. C. Watts of Oklahoma, who became the first black member of Congress who elected not to join the group because of its closely Democratic affiliation and goals. Watts said of his refusal to join the caucus, "...they said that I had sold out and Uncle Tom. And I said well, they deserve to have that view. But I have my thoughts. And I think they're race-hustling poverty pimps."
Me too...Let's pray he finds a way to loudly articulate the message of economic independence and hard work and how they lead to success versus economic dependency on government handouts...black male children in this country need strong black conservative men to encourage them to achieve success not just racial hustlers, athletes, and rap moguls whom the media seem to enshrine as the voice of the black male.
Actually, its not just a black problem anymore. I know several whites that gladly take the government dole and sit on their butts smoking and drinking and quite able to work.
Right. Ask J C Watts how that works.
It hasn't been a "black" problem for a long time. Lots of whites enjoy the easy life at our expense.
The Congressional Black Caucus (CBC) will allow Reps.-elect Allen West (R-FL) and Tim Scott (R-SC) to join the overwhelmingly Democratic Capitol Hill organization if they so choose.
WILL ALLOW? How BIG of them....
Why would 2 AMERICANS WANT TO JOIN A SOCIALIST/PROGRESSIVE GROUP?
Isn't it nice they'll 'allow' them to join.
20 years ago, the government schools determined, my daughter wasn't up to par per their standards. They wanted to place her in a 'disadvantaged'(lump her in with all the other cows) in a government program, and they'd 'allow' us to opt out. OMG, the big red flag went up, 'allow us'?
We pulled her out of government school and placed her in a private school. The socialist guy at the school didn't 'get' it. He'll allow us, he said, I said, you'll allow me???
Why not, the government is the final say so, so they think. Thankfully, that was my youngest, and at the time, the schools weren't completely in the tank for the commies. I was able to remove her from this insidious invasion. Most parents don't realize what's going on in their schools. I experienced it first and took my kid out of it. Today's system is completely broke, and if I had to raise kids today, I'd home school.
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At Urbanspoon, we often have to find restaurants that are close to a given lat/lon. This general problem is called Nearest Neighbor, and we've solved it in a variety of different ways as the company grew and our requirements changed. Read on.
Attempt #1: naive db query
Back when we only covered Seattle, we used a simple db query to find the nearest restaurants. We would find the closest restaurants with manhattan distance, then sort by great circle distance. Pseudocode:
list = select * from table order by manhattan(lat,lon) limit 50 list = list.sort_by { |i| great_circle(i,lat,lon) }
Sadly, this was really slow and didn't scale beyond 10,000 rows. It worked great for Seattle, but New York alone has 24k restaurants.
Attempt #2: db query w/static box
Our second attempt was the same as #1, but we bounded the query with a box of size 0.02 degrees. Because the db only has to sift through a tiny fraction of the data, we get a huge improvement in performance. An index on lat/lon is required. Pseudocode:
add_index :table, [:lat, :lon] list = select * from table where box(lat, lon, 0.02) order by manhattan(lat,lon) limit 50 list = list.sort_by { |i| great_circle(i,lat,lon) }
But that begs the question – how big should the box be? The box should be big enough to snag at least 50 restaurants, but not so big that we accidentally have to examine 1,000. 0.02 degrees might work great inside a city, but it's totally inappropriate for less dense areas.
Attempt #3: db query w/ dynamic box
I decided to pre-calculate a density map for each of our metropolitan areas. Each city was mapped onto a 200×200 grid, and restaurant counts were placed into each cell of the grid. This was expensive, but the map can be cached and recalculated once per day.
Given a lat/lon, we use the grid to figure out how big the box needs to be to snag the desired number of restaurants. The code is pretty similar:
list = select * from table where box(lat, lon, density(lat, lon, 50)) order by manhattan(lat,lon) limit 50 list = list.sort_by { |i| great_circle(i,lat,lon) }
My grid worked great, but it was complicated and a memory hog. Also, because we use a per-city grid it tends to fall apart for queries that are far away from cities. Sometimes it's difficult to figure out which city a lat/lon should map into.
This is especially annoying for folks that want to use Urbanspoon out on the road.
Attempt #4: much head scratching
What I really wanted was a search that worked across our entire data set, without requiring a bounding box or a per-city constraint. I tried a few things that didn't work:
- mysql spatial extensions were a bit faster, but I still needed the bounding box, which was the cause of many of our problems.
- sphinx lat/lon queries. We already use sphinx for our fulltext searches, so it was easy to experiment with its geo support. Sadly, performance was much slower than the db box query.
I was getting desperate.
Attempt #5: kd tree?
At various times along this winding road, I considered using a kd tree. A kd tree is a data structure that recursively partitions the world in order to rapidly answer nearest neighbor queries. A generic kd tree can support any number of dimensions, and can return either the nearest neighbor or a set of N nearest neighbors.
There were many stumbling blocks. My ruby implementation was slow and ate a lot of memory. I could've created one tree per city, but that wouldn't have solved the basic problem. There were some very powerful C implementations floating around (see libkdtree), but they were difficult to incorporate into our Rails app. Also, strangely, the C implementations still seemed slow, probably because they were written to be totally generic.
Perhaps I could get better results on my own. It was time for some major hacking…
Introducing the kdtree gem.
I created a kdtree gem. It's very specific to the problem I was trying to solve – two dimensional nearest neighbor searches that run in front of a db. Check out the performance on my aging 2.4ghz AMD machine. using a tree with 1 million points:
|nearest point
|nearest 5 points
|nearest 50 points
|nearest 255 points
The API is very simple:
- KDTree.new(points) – construct a new tree. Each point should be of the form [x, y, id], where x/y are floats and id is an int. Not a string, not an object, just an int.
- kd.nearest(x, y) – find the nearest point. Returns an id.
- kd.nearestk(x, y, k) – find the nearest k points. Returns an array of ids.
Also, I made it possible to persist the tree to disk and load it later. That way you can calculate the tree offline and load it quickly at some future point. Loading a persisted tree w/ 1 millions points takes less than a second, as opposed to the 10.5 second startup time shown above. For example:
File.open("treefile", "w") { |f| kd.persist(f) } ... later ... kd2 = File.open("treefile") { |f| KDTree.new(f) }
Caveats and limitations:
- No editing allowed! Once you construct a tree you're stuck with it.
- The tree is stored in one big memory block, 20 bytes per point. A tree with one million points will allocate a single 19mb block to store its nodes.
- Persisted trees are architecture dependent, and may not work across different machines due to endian issues.
- nearestk is limited to 255 results, again due to my laziness.
This is my first attempt at writing a gem, and I'm sure I've messed it up badly. I'm releasing this under the MIT License. Download it here:


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Desserts is Stressed Spelled Backwards… Part 3
To top off our Desserts is Stressed Spelled Backwards series, we are finishing up in New York with their Apple Cobbler. Our own crew raves about how "yummy!" this dessert is, so we are happy to share it with you. Our Director of Food & Beverage, Steve Rosenbloom, offers up this recipe for your enjoyment.
To make the Apple Cobbler, prebake 10 cobbler crusts using your favorite crust recipe.
Ingredients for the Filling
- 4 Apples (Any Variety)
- 6 Oz Butter
- 1 Cup Sugar
- 1 Table Spoon Vanilla Extract
- 1 Table Spoon Cinnamon
- 1 Table Spoon Ground Nutmeg
How to Cook the Apples
Slice apples and place in a sauce pot with the butter, sugar, cinnamon, nutmeg and vanilla.
Cook until apples are soft.
Transfer to premade pie shells.
Ingredients for the Crumble
- ½ Lb Flour
- 4 Oz Butter
- 4 Oz Brown Sugar
Mixing the Crumble
Combine butter, flour and sugar
Mix until the mixture is well combined.
Sprinkle on the pie mixture.
Bake at 325 for 15 mins or until topping is golden brown.
Enjoy desserts like this on all of our Hornblower cruises. For more information about cruising with us during the holidays, visit us at www.hornblower.com.