Texas 2015 - 84th Regular

Texas House Bill HB2009 Compare Versions

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

Old	New	Differences
1	1	84R9779 KLA-D
2	2	By: Raymond H.B. No. 2009
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the use of certain aviation and air
8	8	transportation-related tax proceeds for aviation facilities
9	9	development.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 151.801, Tax Code, is amended by
12	12	amending Subsections (a), (d), and (e) and adding Subsection (c-2)
13	13	to read as follows:
14	14	(a) Except for the amounts allocated under Subsections (b),
15	15	[and] (c), and (c-2), all proceeds from the collection of the taxes
16	16	imposed by this chapter shall be deposited to the credit of the
17	17	general revenue fund.
18	18	(c-2) The following amounts shall be deposited to the credit
19	19	of the aviation development account under Section 21.1045,
20	20	Transportation Code:
21	21	(1) the proceeds from taxes imposed by this chapter
22	22	that are collected by an airline; and
23	23	(2) the proceeds from taxes imposed by this chapter
24	24	on:
25	25	(A) an airline;
26	26	(B) the sale or use of an aircraft or an aircraft
27	27	part or accessory;
28	28	(C) the rental of an aircraft;
29	29	(D) the sale of a taxable item sold at an airport;
30	30	and
31	31	(E) any other sale or use the comptroller
32	32	determines by rule to be related to aviation or air transportation.
33	33	(d) The comptroller shall determine the amount to be
34	34	deposited to the highway fund under Subsection (b) according to
35	35	available statistical data indicating the estimated average or
36	36	actual consumption or sales of lubricants used to propel motor
37	37	vehicles over the public roadways. The comptroller shall determine
38	38	the amounts to be deposited to the funds or accounts under
39	39	Subsection (c) according to available statistical data indicating
40	40	the estimated or actual total receipts in this state from taxable
41	41	sales of sporting goods. The comptroller shall determine the
42	42	amount to be deposited under Subsection (c-2) according to
43	43	available statistical data indicating the estimated or actual total
44	44	receipts in this state from taxable sales or uses described by
45	45	Subsection (c-2). If satisfactory data are not available, the
46	46	comptroller may require taxpayers who make taxable sales or uses of
47	47	those lubricants, [or] of sporting goods, or of taxable items
48	48	subject to the taxable sales or uses described by Subsection (c-2)
49	49	to report to the comptroller as necessary to make the allocation
50	50	required by Subsection (b), [or] (c), or (c-2).
51	51	(e) In this section:
52	52	(1) "Aircraft" has the meaning assigned by Section
53	53	151.328.
54	54	(1-a) "Airline" means a certificated or licensed
55	55	operator of aircraft for the purpose of transporting persons or
56	56	property for hire in the regular course of business in this state.
57	57	(1-b) "Motor vehicle" means a trailer, a semitrailer,
58	58	or a self-propelled vehicle in or by which a person or property can
59	59	be transported upon a public highway. "Motor vehicle" does not
60	60	include a device moved only by human power or used exclusively on
61	61	stationary rails or tracks, a farm machine, a farm trailer, a
62	62	road-building machine, or a self-propelled vehicle used
63	63	exclusively to move farm machinery, farm trailers, or road-building
64	64	machinery.
65	65	(2) "Sporting goods" means an item of tangible
66	66	personal property designed and sold for use in a sport or sporting
67	67	activity, excluding apparel and footwear except that which is
68	68	suitable only for use in a sport or sporting activity, and excluding
69	69	board games, electronic games and similar devices, aircraft and
70	70	powered vehicles, and replacement parts and accessories for any
71	71	excluded item.
72	72	SECTION 2. Subchapter I, Chapter 171, Tax Code, is amended
73	73	by adding Section 171.402 to read as follows:
74	74	Sec. 171.402. ALLOCATION OF CERTAIN REVENUE TO AVIATION
75	75	DEVELOPMENT. Notwithstanding Section 171.401, the comptroller
76	76	shall deposit the revenue from the tax imposed by this chapter on a
77	77	taxable entity that is an airline, as defined by Section
78	78	151.801(e), to the credit of the aviation development account under
79	79	Section 21.1045, Transportation Code.
80	80	SECTION 3. Subchapter C, Chapter 21, Transportation Code,
81	81	is amended by adding Section 21.1045 to read as follows:
82	82	Sec. 21.1045. AVIATION DEVELOPMENT ACCOUNT. (a) The
83	83	aviation development account is a separate account in the general
84	84	revenue fund.
85	85	(b) The account consists of:
86	86	(1) deposits made under Sections 151.801 and 171.402,
87	87	Tax Code; and
88	88	(2) transfers to the account.
89	89	(c) Money in the account may be appropriated only to the
90	90	department for making grants and loans under this subchapter.
91	91	(d) Any money in the account not appropriated for a state
92	92	fiscal year remains in the account. The account is exempt from the
93	93	application of Section 403.095, Government Code.
94	94	SECTION 4. This Act takes effect September 1, 2015.