81R825 SLB-D
By: Ellis S.J.R. No. 6
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 Chapter 151, Tax Code, is appropriated to the
Parks and Wildlife Department and to the Texas Historical
Commission or to their successors in function.
(b) Money dedicated as provided by Subsection (a) of this
section:
(1) is automatically appropriated when received by the
state;
(2) shall be proportionally deposited, as specified by
general law, to the credit of the following Parks and Wildlife
Department and Texas Historical Commission accounts, as the
allocation to those accounts existed on January 1, 2009, or to the
successor to those accounts:
(A) the state parks account;
(B) the Texas recreation and parks account;
(C) the large county and municipality recreation
and parks account;
(D) the Texas parks and wildlife conservation and
capital account; and
(E) the historic site account; and
(3) may be used only as provided by the general law
governing the use of money in the accounts described by Subsection
(b)(2) of this section.
(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."