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