84R23052 CJC-D
By: Larson, Keffer, Smith, Kacal H.B. No. 158
Substitute the following for H.B. No. 158:
By: Button C.S.H.B. No. 158
A BILL TO BE ENTITLED
AN ACT
relating to the allocation and use of the proceeds from taxes
imposed on the sale, storage, or use of sporting goods.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 151.801(c) and (c-1), Tax Code, are
amended to read as follows:
(c) The [Subject to Subsection (c-1), the] proceeds from the
collection of the taxes imposed by this chapter on the sale,
storage, or use of sporting goods shall be deposited as follows:
(1) an amount equal to 94 percent of the proceeds shall
be credited to the Parks and Wildlife Department and deposited as
specified in the Parks and Wildlife Code; and
(2) an amount equal to six percent of the proceeds
shall be credited to the Texas Historical Commission and deposited
as specified in Section 442.073, Government Code.
(c-1) Money credited to Parks and Wildlife Department
accounts under Subsection (c) may be appropriated only:
(1) to acquire, operate, maintain, and make capital
improvements to parks;
(2) for a purpose authorized under Chapter 24, Parks
and Wildlife Code; and
(3) [Except as provided by this subsection, the
comptroller may not credit to the Parks and Wildlife Department or
the Texas Historical Commission any amounts under this section that
are in excess of the amounts appropriated to the department or
commission for that biennium. In addition to amounts appropriated
to the Parks and Wildlife Department from the proceeds described by
Subsection (c), the comptroller shall transfer to appropriate
department accounts amounts from those proceeds sufficient] to fund
the state contributions for employee benefits of Parks and Wildlife
Department employees whose salaries or wages are paid from those
department accounts [receiving the transfers].
SECTION 2. This Act takes effect September 1, 2015.