81R1434 SLB-D
By: Leibowitz H.J.R. No. 60
A JOINT RESOLUTION
proposing a constitutional amendment relating to the dedication of
the revenue received from the sporting goods sales tax.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 7-c to read as follows:
Sec. 7-c. (a) For each state fiscal year, the revenue
received from the collection of any state taxes imposed on the sale,
storage, or use of sporting goods that were subject to taxation on
January 1, 2009, under Section 151.801, Tax Code, is automatically
appropriated when received to the Parks and Wildlife Department and
to the Texas Historical Commission or their successors in function
for the period necessary to accomplish the purposes set forth in
Subsection (b) of this section and is allocated to those agencies as
provided by general law.
(b) Money dedicated in Subsection (a) of this section may be
used only to:
(1) manage and conserve the natural, cultural, and
historical resources of this state; and
(2) provide hunting, fishing, and outdoor recreation
opportunities for the people of this state.
(c) In this section, "sporting goods" means an item of
tangible personal property designed and sold for use in a sport or
sporting activity, excluding apparel and footwear except that which
is suitable only for use in a sport or sporting activity, and
excluding board games, electronic games and similar devices,
aircraft and powered vehicles, and replacement parts and
accessories for any excluded item.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 81st Legislature,
Regular Session, 2009, requiring the revenue received from the
collection of the taxes imposed on the sale, storage, or use of
sporting goods to be appropriated only to the Parks and Wildlife
Department and the Texas Historical Commission.
(b) Section 7-c, Article VIII, of this constitution takes
effect September 1, 2011, and applies only to state tax revenues
that are collected on or after that date.
(c) This temporary provision expires January 1, 2012.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 3, 2009.
The ballot shall be printed to provide for voting for or against the
proposition: "The constitutional amendment requiring the revenue
received from the collection of the taxes imposed on the sale,
storage, or use of sporting goods to be appropriated only to the
Parks and Wildlife Department and the Texas Historical Commission."