Bill Text: TX SB526 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the allocation to and use by the Parks and Wildlife Department and Texas Historical Commission of certain proceeds from the imposition of state sales and use taxes on sporting goods.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Introduced - Dead) 2019-03-05 - Co-author authorized [SB526 Detail]
Download: Texas-2019-SB526-Introduced.html
86R5422 CJC-D | ||
By: Kolkhorst | S.B. No. 526 |
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relating to the allocation to and use by the Parks and Wildlife | ||
Department and Texas Historical Commission of certain proceeds from | ||
the imposition of state sales and use taxes on sporting goods. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 442.073, Government Code, is reenacted | ||
and amended to read as follows: | ||
Sec. 442.073. HISTORIC SITE ACCOUNT. (a) The historic site | ||
account is a dedicated [ |
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fund. | ||
(b) The account consists of: | ||
(1) credits made to the account [ |
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Section 151.801, Tax Code; | ||
(2) transfers to the account; | ||
(3) interest earned on the account; | ||
(4) fees and other revenue from operation of a | ||
historic site; and | ||
(5) grants and donations accepted under Section | ||
442.074. | ||
(c) A fee or other revenue generated at a historic site must | ||
be credited to the account. | ||
(d) Money in the account may be used only to administer, | ||
operate, preserve, repair, expand, or otherwise maintain a historic | ||
site or to acquire a historical item appropriate to a historic site. | ||
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SECTION 2. Section 11.035(b), Parks and Wildlife Code, is | ||
amended to read as follows: | ||
(b) The department shall deposit to the credit of the state | ||
parks account all revenue, less allowable costs, received from the | ||
following sources: | ||
(1) grants or operation of concessions in state parks | ||
or fishing piers; | ||
(2) publications on state parks, state historic sites, | ||
or state scientific areas; | ||
(3) fines or penalties received from violations of | ||
regulations governing parks issued pursuant to Subchapter B, | ||
Chapter 13; | ||
(4) fees and revenue collected under Section 11.027(b) | ||
or (c) that are associated with state park lands; | ||
(5) credits made to the department under Section | ||
151.801, Tax Code, in an amount not to exceed the amount of the tax | ||
proceeds allocated by the legislature to the account under Section | ||
151.801(c-1), Tax Code, to be used only for the purposes provided by | ||
that section [ |
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(6) any other source provided by law. | ||
SECTION 3. Sections 11.043(b) and (d), Parks and Wildlife | ||
Code, are amended to read as follows: | ||
(b) The account consists of: | ||
(1) credits made to the department under Section | ||
151.801, Tax Code, in an amount not to exceed the amount of the tax | ||
proceeds allocated by the legislature to the account under Section | ||
151.801(c-1), Tax Code [ |
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(2) proceeds of revenue bonds issued under Section | ||
13.0045; and | ||
(3) money from any other source authorized by law. | ||
(d) The proceeds of bonds issued under Section 13.0045 and | ||
deposited to the account may be spent to finance parks and wildlife | ||
projects, including the repair, renovation, improvement, and | ||
equipping of parks and wildlife facilities. Money deposited to the | ||
credit of the account under Subsection (b)(1) may be used only for | ||
the purposes described by Section 151.801(c-1), Tax Code. | ||
SECTION 4. Section 24.002, Parks and Wildlife Code, is | ||
amended to read as follows: | ||
Sec. 24.002. TEXAS RECREATION AND PARKS ACCOUNT. (a) The | ||
Texas recreation and parks account is a separate account in the | ||
general revenue fund. Except as provided by Subsection (b), money | ||
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(1) grants under this subchapter to a county or | ||
municipality with a population of less than 500,000; | ||
(2) grants under this subchapter to any other | ||
political subdivision that is not a county or municipality; or | ||
(3) planning for, and acquisition, operation, and | ||
development of, outdoor recreation and conservation resources of | ||
this state and the administrative expenses incident to the projects | ||
or programs authorized under Subchapter D, Chapter 13. | ||
(b) Money deposited to the credit of the account under | ||
Section 24.003(a)(1) may be used only for the purposes described by | ||
Section 151.801(c-1), Tax Code. | ||
SECTION 5. Section 24.003(a), Parks and Wildlife Code, is | ||
amended to read as follows: | ||
(a) The department shall deposit to the credit of the Texas | ||
recreation and parks account: | ||
(1) credits made to the department under Section | ||
151.801, Tax Code, in an amount not to exceed the amount of the tax | ||
proceeds allocated by the legislature to the account under Section | ||
151.801(c-1), Tax Code [ |
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(2) money from any other source authorized by law. | ||
SECTION 6. Section 24.053(a), Parks and Wildlife Code, is | ||
amended to read as follows: | ||
(a) The department shall deposit to the credit of the large | ||
county and municipality recreation and parks account: | ||
(1) credits made to the department under Section | ||
151.801, Tax Code, in an amount not to exceed the amount of the tax | ||
proceeds allocated by the legislature to the account under Section | ||
151.801(c-1), Tax Code, to be used only for the purposes provided by | ||
that section [ |
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(2) money from any other source authorized by law. | ||
SECTION 7. Section 151.801(c), Tax Code, is amended to read | ||
as follows: | ||
(c) The proceeds from the collection of the taxes imposed by | ||
this chapter on the sale, storage, or use of sporting goods shall be | ||
deposited as follows: | ||
(1) an amount equal to 94 percent of the proceeds shall | ||
be credited to the Parks and Wildlife Department for the purposes | ||
described by Subsection (c-1) and deposited to department accounts | ||
as provided by that subsection [ |
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(2) an amount equal to six percent of the proceeds | ||
shall be credited to the Texas Historical Commission and deposited | ||
to the credit of the historic site account under [ |
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Section 442.073, Government Code. | ||
SECTION 8. Section 151.801(c-1), Tax Code, as repealed by | ||
Chapter 82 (S.B. 1366), Acts of the 84th Legislature, Regular | ||
Session, 2015, and amended by Chapter 145 (H.B. 158), Acts of the | ||
84th Legislature, Regular Session, 2015, is reenacted and amended | ||
to read as follows: | ||
(c-1) The legislature shall allocate the money [ |
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credited to the Parks and Wildlife Department [ |
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Subsection (c) to department accounts specified in the Parks and | ||
Wildlife Code in specific amounts provided in the General | ||
Appropriations Act, and those amounts may be used only for the | ||
following purposes [ |
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(1) to acquire, operate, maintain, and make capital | ||
improvements to parks; | ||
(2) for a purpose authorized under Chapter 24, Parks | ||
and Wildlife Code; [ |
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(3) to pay debt service on bonds issued by the | ||
department; | ||
(4) to fund the state contributions for [ |
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benefits and benefit-related costs attributable to the salaries and | ||
wages of department [ |
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[ |
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receipts; and | ||
(5) to fund the state contributions for annuitant | ||
group coverages under the group benefits program operated by the | ||
Employees Retirement System of Texas under Chapter 1551, Insurance | ||
Code [ |
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SECTION 9. Section 151.801(d), Tax Code, is amended to read | ||
as follows: | ||
(d) The comptroller shall determine the amount to be | ||
deposited to the highway fund under Subsection (b) according to | ||
available statistical data indicating the estimated average or | ||
actual consumption or sales of lubricants used to propel motor | ||
vehicles over the public roadways. The comptroller shall determine | ||
the amounts to be deposited to the [ |
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Subsection (c) according to available statistical data indicating | ||
the estimated or actual total receipts in this state from taxable | ||
sales of sporting goods, and according to the specific amounts | ||
provided in the General Appropriations Act in accordance with | ||
Subsection (c-1). The comptroller shall determine the amount to be | ||
deposited to the fund under Subsection (c-2) according to available | ||
statistical data indicating the estimated or actual total receipts | ||
in this state from taxes imposed on sales at retail of fireworks. If | ||
satisfactory data are not available, the comptroller may require | ||
taxpayers who make taxable sales or uses of those lubricants, of | ||
sporting goods, or of fireworks to report to the comptroller as | ||
necessary to make the allocation required by Subsection (b), (c), | ||
or (c-2). | ||
SECTION 10. (a) This Act takes effect only if the | ||
constitutional amendment proposed by the 86th Legislature, Regular | ||
Session, 2019, requiring the automatic appropriation of the net | ||
revenue received from the collection of state taxes imposed on the | ||
sale, storage, use, or other consumption in this state of certain | ||
sporting goods to the Parks and Wildlife Department and the Texas | ||
Historical Commission is approved by the voters. If that amendment | ||
is not approved by the voters, this Act has no effect. | ||
(b) If this Act takes effect as provided by Subsection (a) | ||
of this section: | ||
(1) Section 442.073, Government Code, as reenacted and | ||
amended by this Act, takes effect January 1, 2020; and | ||
(2) the other provisions of this Act take effect | ||
September 1, 2021. |