| 1 | 1 | | 81R2065 BEF-D |
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| 2 | 2 | | By: Zaffirini S.B. No. 467 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the use of certain aviation and air |
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| 8 | 8 | | transportation-related sales and use tax proceeds for aviation |
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| 9 | 9 | | facilities development. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 151.801, Tax Code, is amended by |
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| 12 | 12 | | amending Subsections (a), (d), and (e) and adding Subsection (c-2) |
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| 13 | 13 | | to read as follows: |
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| 14 | 14 | | (a) Except for the amounts allocated under Subsections (b), |
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| 15 | 15 | | [and] (c), and (c-2), all proceeds from the collection of the taxes |
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| 16 | 16 | | imposed by this chapter shall be deposited to the credit of the |
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| 17 | 17 | | general revenue fund. |
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| 18 | 18 | | (c-2) An amount equal to 75 percent of the following shall |
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| 19 | 19 | | be credited to the Texas Department of Transportation and deposited |
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| 20 | 20 | | as specified in Section 21.1045, Transportation Code: |
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| 21 | 21 | | (1) the proceeds from taxes imposed by this chapter |
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| 22 | 22 | | that are collected by an airline; and |
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| 23 | 23 | | (2) the proceeds from taxes imposed by this chapter |
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| 24 | 24 | | on: |
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| 25 | 25 | | (A) an airline; |
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| 26 | 26 | | (B) the sale or use of an aircraft or an aircraft |
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| 27 | 27 | | part or accessory; |
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| 28 | 28 | | (C) the rental of an aircraft; |
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| 29 | 29 | | (D) the sale of a taxable item sold at an airport; |
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| 30 | 30 | | and |
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| 31 | 31 | | (E) any other sale or use the comptroller |
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| 32 | 32 | | determines by rule to be related to aviation or air transportation. |
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| 33 | 33 | | (d) The comptroller shall determine the amount to be |
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| 34 | 34 | | deposited to the highway fund under Subsection (b) according to |
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| 35 | 35 | | available statistical data indicating the estimated average or |
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| 36 | 36 | | actual consumption or sales of lubricants used to propel motor |
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| 37 | 37 | | vehicles over the public roadways. The comptroller shall determine |
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| 38 | 38 | | the amounts to be deposited to the funds or accounts under |
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| 39 | 39 | | Subsection (c) according to available statistical data indicating |
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| 40 | 40 | | the estimated or actual total receipts in this state from taxable |
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| 41 | 41 | | sales of sporting goods. The comptroller shall determine the |
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| 42 | 42 | | amount to be deposited under Subsection (c-2) according to |
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| 43 | 43 | | available statistical data indicating the estimated or actual total |
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| 44 | 44 | | receipts in this state from taxable sales or uses described by |
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| 45 | 45 | | Subsection (c-2). If satisfactory data are not available, the |
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| 46 | 46 | | comptroller may require taxpayers who make taxable sales or uses of |
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| 47 | 47 | | those lubricants, [or] of sporting goods, or of taxable items |
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| 48 | 48 | | subject to the taxable sales or uses described by Subsection (c-2) |
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| 49 | 49 | | to report to the comptroller as necessary to make the allocation |
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| 50 | 50 | | required by Subsection (b), [or] (c), or (c-2). |
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| 51 | 51 | | (e) In this section: |
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| 52 | 52 | | (1) "Aircraft" has the meaning assigned by Section |
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| 53 | 53 | | 151.328. |
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| 54 | 54 | | (2) "Airline" means a certificated or licensed |
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| 55 | 55 | | operator of aircraft for the purpose of transporting persons or |
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| 56 | 56 | | property for hire in the regular course of business in this state. |
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| 57 | 57 | | (3) "Motor vehicle" means a trailer, a semitrailer, or |
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| 58 | 58 | | a self-propelled vehicle in or by which a person or property can be |
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| 59 | 59 | | transported upon a public highway. "Motor vehicle" does not |
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| 60 | 60 | | include a device moved only by human power or used exclusively on |
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| 61 | 61 | | stationary rails or tracks, a farm machine, a farm trailer, a |
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| 62 | 62 | | road-building machine, or a self-propelled vehicle used |
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| 63 | 63 | | exclusively to move farm machinery, farm trailers, or road-building |
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| 64 | 64 | | machinery. |
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| 65 | 65 | | (4) [(2)] "Sporting goods" means an item of tangible |
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| 66 | 66 | | personal property designed and sold for use in a sport or sporting |
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| 67 | 67 | | activity, excluding apparel and footwear except that which is |
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| 68 | 68 | | suitable only for use in a sport or sporting activity, and excluding |
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| 69 | 69 | | board games, electronic games and similar devices, aircraft and |
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| 70 | 70 | | powered vehicles, and replacement parts and accessories for any |
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| 71 | 71 | | excluded item. |
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| 72 | 72 | | SECTION 2. Subchapter C, Chapter 21, Transportation Code, |
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| 73 | 73 | | is amended by adding Section 21.1045 to read as follows: |
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| 74 | 74 | | Sec. 21.1045. AVIATION DEVELOPMENT ACCOUNT. (a) The |
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| 75 | 75 | | aviation development account is a separate account in the general |
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| 76 | 76 | | revenue fund. |
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| 77 | 77 | | (b) The account consists of: |
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| 78 | 78 | | (1) credits made to the department under Section |
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| 79 | 79 | | 151.801, Tax Code; |
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| 80 | 80 | | (2) transfers to the account; and |
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| 81 | 81 | | (3) interest earned on money in the account. |
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| 82 | 82 | | (c) Money in the account may be used only for grants and |
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| 83 | 83 | | loans under this subchapter. |
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| 84 | 84 | | (d) Any money in the account not used in a fiscal year |
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| 85 | 85 | | remains in the account. The account is exempt from the application |
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| 86 | 86 | | of Section 403.095, Government Code. |
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| 87 | 87 | | SECTION 3. This Act takes effect September 1, 2009. |
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