Texas 2015 - 84th Regular

Texas Senate Bill SB1347 Compare Versions

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

Old	New	Differences
1	1	84R10680 CJC-D
2	2	By: Huffines S.B. No. 1347
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the allocation of the proceeds from taxes imposed on the
8	8	sale, storage, or use of sporting goods.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Sections 151.801(c) and (c-1), Tax Code, are
11	11	amended to read as follows:
12	12	(c) The [Subject to Subsection (c-1), the] proceeds from the
13	13	collection of the taxes imposed by this chapter on the sale,
14	14	storage, or use of sporting goods shall be deposited as follows:
15	15	(1) an amount equal to 94 percent of the proceeds shall
16	16	be credited to the Parks and Wildlife Department and deposited as
17	17	specified in the Parks and Wildlife Code; and
18	18	(2) an amount equal to six percent of the proceeds
19	19	shall be credited to the Texas Historical Commission and deposited
20	20	as specified in Section 442.073, Government Code.
21	21	(c-1) Money credited to Parks and Wildlife Department
22	22	accounts under Subsection (c) may be appropriated only to:
23	23	(1) acquire, operate, maintain, and make capital
24	24	improvements to parks; and
25	25	(2) [Except as provided by this subsection, the
26	26	comptroller may not credit to the Parks and Wildlife Department or
27	27	the Texas Historical Commission any amounts under this section that
28	28	are in excess of the amounts appropriated to the department or
29	29	commission for that biennium. In addition to amounts appropriated
30	30	to the Parks and Wildlife Department from the proceeds described by
31	31	Subsection (c), the comptroller shall transfer to appropriate
32	32	department accounts amounts from those proceeds sufficient to] fund
33	33	the state contributions for employee benefits of Parks and Wildlife
34	34	Department employees whose salaries or wages are paid from those
35	35	department accounts [receiving the transfers].
36	36	SECTION 2. Section 11.035(b), Parks and Wildlife Code, is
37	37	amended to read as follows:
38	38	(b) The department shall deposit to the credit of the state
39	39	parks account all revenue, less allowable costs, received from the
40	40	following sources:
41	41	(1) grants or operation of concessions in state parks
42	42	or fishing piers;
43	43	(2) publications on state parks, state historic sites,
44	44	or state scientific areas;
45	45	(3) fines or penalties received from violations of
46	46	regulations governing parks issued pursuant to Subchapter B,
47	47	Chapter 13;
48	48	(4) fees and revenue collected under Section 11.027(b)
49	49	or (c) that are associated with state park lands;
50	50	(5) an amount of money equal to 76 [74] percent of the
51	51	credits made to the department under Section 151.801, Tax Code; and
52	52	(6) any other source provided by law.
53	53	SECTION 3. Section 24.003(a), Parks and Wildlife Code, is
54	54	amended to read as follows:
55	55	(a) The department shall deposit to the credit of the Texas
56	56	recreation and parks account:
57	57	(1) an amount of money equal to seven [15] percent of
58	58	the credits made to the department under Section 151.801, Tax Code;
59	59	and
60	60	(2) money from any other source authorized by law.
61	61	SECTION 4. Section 24.053(a), Parks and Wildlife Code, is
62	62	amended to read as follows:
63	63	(a) The department shall deposit to the credit of the large
64	64	county and municipality recreation and parks account:
65	65	(1) an amount of money equal to five [10] percent of
66	66	the credits made to the department under Section 151.801, Tax Code;
67	67	and
68	68	(2) money from any other source authorized by law.
69	69	SECTION 5. This Act takes effect September 1, 2015.