| 1 | 1 | | 81R4375 SGA-D |
|---|
| 2 | 2 | | By: Otto H.B. No. 4234 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the collection by the Parks and Wildlife Department of |
|---|
| 8 | 8 | | taxes imposed on the sales and use of boats and boat motors and to |
|---|
| 9 | 9 | | the disposition of those taxes. |
|---|
| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 11 | 11 | | SECTION 1. Section 11.027(d), Parks and Wildlife Code, is |
|---|
| 12 | 12 | | amended to read as follows: |
|---|
| 13 | 13 | | (d) The commission may set and charge a fee for the use of a |
|---|
| 14 | 14 | | credit card to pay a fee assessed by the department or a tax |
|---|
| 15 | 15 | | collected by the department under Chapter 160, Tax Code, in an |
|---|
| 16 | 16 | | amount reasonable and necessary to reimburse the department for the |
|---|
| 17 | 17 | | costs involved in the use of the card. The department shall deposit |
|---|
| 18 | 18 | | the money in the state treasury. |
|---|
| 19 | 19 | | SECTION 2. Section 160.121, Tax Code, is amended by |
|---|
| 20 | 20 | | amending Subsection (c) and adding Subsection (d) to read as |
|---|
| 21 | 21 | | follows: |
|---|
| 22 | 22 | | (c) The following amounts [Five percent of the taxes |
|---|
| 23 | 23 | | collected by the department under this chapter] shall be deposited |
|---|
| 24 | 24 | | to the credit of the game, fish, and water safety account and used |
|---|
| 25 | 25 | | by the department for the administration of this chapter: |
|---|
| 26 | 26 | | (1) five percent of the taxes collected by the |
|---|
| 27 | 27 | | department under this chapter; |
|---|
| 28 | 28 | | (2) an amount equal to the credit card usage fees |
|---|
| 29 | 29 | | incurred by the department related to taxes collected by the |
|---|
| 30 | 30 | | department under this chapter; and |
|---|
| 31 | 31 | | (3) all taxes collected by the department under this |
|---|
| 32 | 32 | | chapter as a result of law enforcement investigative activities. |
|---|
| 33 | 33 | | (d) The comptroller and the Parks and Wildlife Commission |
|---|
| 34 | 34 | | may adopt rules to implement this section. |
|---|
| 35 | 35 | | SECTION 3. Section 160.121, Tax Code, as amended by this |
|---|
| 36 | 36 | | Act, applies only to tax amounts collected or credit card usage fees |
|---|
| 37 | 37 | | incurred by the Parks and Wildlife Department under Chapter 160, |
|---|
| 38 | 38 | | Tax Code, on or after September 1, 2009. A tax collected or a credit |
|---|
| 39 | 39 | | card usage fee incurred under that chapter before September 1, |
|---|
| 40 | 40 | | 2009, is subject to the law as it existed on the date the tax was |
|---|
| 41 | 41 | | collected or the fee was incurred, and the former law remains in |
|---|
| 42 | 42 | | effect for that purpose. |
|---|
| 43 | 43 | | SECTION 4. This Act takes effect September 1, 2009. |
|---|