Texas 2009 - 81st Regular

Texas Senate Bill SJR6 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R825 SLB-D
2	2	By: Ellis S.J.R. No. 6
3	3
4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment relating to the dedication of
7	7	the revenue received from the sporting goods sales tax.
8	8	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Article VIII, Texas Constitution, is amended by
10	10	adding Section 7-c to read as follows:
11	11	Sec. 7-c. (a) For each state fiscal year, the revenue
12	12	received from the collection of any state taxes imposed on the sale,
13	13	storage, or use of sporting goods that were subject to taxation on
14	14	January 1, 2009, under Chapter 151, Tax Code, is appropriated to the
15	15	Parks and Wildlife Department and to the Texas Historical
16	16	Commission or to their successors in function.
17	17	(b) Money dedicated as provided by Subsection (a) of this
18	18	section:
19	19	(1) is automatically appropriated when received by the
20	20	state;
21	21	(2) shall be proportionally deposited, as specified by
22	22	general law, to the credit of the following Parks and Wildlife
23	23	Department and Texas Historical Commission accounts, as the
24	24	allocation to those accounts existed on January 1, 2009, or to the
25	25	successor to those accounts:
26	26	(A) the state parks account;
27	27	(B) the Texas recreation and parks account;
28	28	(C) the large county and municipality recreation
29	29	and parks account;
30	30	(D) the Texas parks and wildlife conservation and
31	31	capital account; and
32	32	(E) the historic site account; and
33	33	(3) may be used only as provided by the general law
34	34	governing the use of money in the accounts described by Subsection
35	35	(b)(2) of this section.
36	36	(c) In this section, "sporting goods" means an item of
37	37	tangible personal property designed and sold for use in a sport or
38	38	sporting activity, excluding apparel and footwear except that which
39	39	is suitable only for use in a sport or sporting activity, and
40	40	excluding board games, electronic games and similar devices,
41	41	aircraft and powered vehicles, and replacement parts and
42	42	accessories for any excluded item.
43	43	SECTION 2. The following temporary provision is added to
44	44	the Texas Constitution:
45	45	TEMPORARY PROVISION. (a) This temporary provision applies
46	46	to the constitutional amendment proposed by the 81st Legislature,
47	47	Regular Session, 2009, requiring the revenue received from the
48	48	collection of the taxes imposed on the sale, storage, or use of
49	49	sporting goods to be appropriated only to the Parks and Wildlife
50	50	Department and the Texas Historical Commission.
51	51	(b) Section 7-c, Article VIII, of this constitution takes
52	52	effect September 1, 2011, and applies only to state tax revenues
53	53	that are collected on or after that date.
54	54	(c) This temporary provision expires January 1, 2012.
55	55	SECTION 3. This proposed constitutional amendment shall be
56	56	submitted to the voters at an election to be held November 3, 2009.
57	57	The ballot shall be printed to provide for voting for or against the
58	58	proposition: "The constitutional amendment requiring the revenue
59	59	received from the collection of the taxes imposed on the sale,
60	60	storage, or use of sporting goods to be appropriated only to the
61	61	Parks and Wildlife Department and the Texas Historical Commission."