| 1 | 1 | | By: Averitt S.B. No. 2051 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the collection by the Parks and Wildlife Department of |
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| 7 | 7 | | taxes imposed on the sales and use of boats and boat motors and to |
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| 8 | 8 | | the disposition of those taxes. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subsection (d), Section 11.027, Parks and |
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| 11 | 11 | | Wildlife Code, is amended to read as follows: |
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| 12 | 12 | | (d) The commission may set and charge a fee for the use of a |
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| 13 | 13 | | credit card to pay a fee assessed by the department or a tax |
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| 14 | 14 | | collected by the department under Chapter 160, Tax Code, in an |
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| 15 | 15 | | amount reasonable and necessary to reimburse the department for the |
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| 16 | 16 | | costs involved in the use of the card. The department shall deposit |
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| 17 | 17 | | the money in the state treasury. |
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| 18 | 18 | | SECTION 2. Section 160.121, Tax Code, is amended by |
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| 19 | 19 | | amending Subsection (c) and adding Subsection (d) to read as |
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| 20 | 20 | | follows: |
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| 21 | 21 | | (c) The following amounts [Five percent of the taxes |
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| 22 | 22 | | collected by the department under this chapter] shall be deposited |
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| 23 | 23 | | to the credit of the game, fish, and water safety account and used |
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| 24 | 24 | | by the department for the administration of this chapter: |
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| 25 | 25 | | (1) five percent of the taxes collected by the |
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| 26 | 26 | | department under this chapter; |
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| 27 | 27 | | (2) an amount equal to the credit card usage fees |
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| 28 | 28 | | incurred by the department related to taxes collected by the |
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| 29 | 29 | | department under this chapter; and |
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| 30 | 30 | | (3) all taxes collected by the department under this |
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| 31 | 31 | | chapter as a result of law enforcement investigative activities. |
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| 32 | 32 | | (d) The comptroller and the Parks and Wildlife Commission |
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| 33 | 33 | | may adopt rules to implement this section. |
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| 34 | 34 | | SECTION 3. Section 160.121, Tax Code, as amended by this |
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| 35 | 35 | | Act, applies only to tax amounts collected or credit card usage fees |
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| 36 | 36 | | incurred by the Parks and Wildlife Department under Chapter 160, |
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| 37 | 37 | | Tax Code, on or after September 1, 2009. A tax collected or a credit |
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| 38 | 38 | | card usage fee incurred under that chapter before September 1, |
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| 39 | 39 | | 2009, is subject to the law as it existed on the date the tax was |
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| 40 | 40 | | collected or the fee was incurred, and the former law remains in |
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| 41 | 41 | | effect for that purpose. |
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| 42 | 42 | | SECTION 4. This Act does not make an appropriation. A |
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| 43 | 43 | | provision in this Act that creates a new governmental program, |
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| 44 | 44 | | creates a new entitlement, or imposes a new duty on a governmental |
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| 45 | 45 | | entity is not mandatory during a fiscal period for which the |
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| 46 | 46 | | legislature has not made a specific appropriation to implement the |
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| 47 | 47 | | provision. |
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| 48 | 48 | | SECTION 5. This Act takes effect September 1, 2009. |
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