84R10680 CJC-D
By: Huffines S.B. No. 1347
A BILL TO BE ENTITLED
AN ACT
relating to the allocation 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 to:
(1) acquire, operate, maintain, and make capital
improvements to parks; and
(2) [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. Section 11.035(b), Parks and Wildlife Code, is
amended to read as follows:
(b) The department shall deposit to the credit of the state
parks account all revenue, less allowable costs, received from the
following sources:
(1) grants or operation of concessions in state parks
or fishing piers;
(2) publications on state parks, state historic sites,
or state scientific areas;
(3) fines or penalties received from violations of
regulations governing parks issued pursuant to Subchapter B,
Chapter 13;
(4) fees and revenue collected under Section 11.027(b)
or (c) that are associated with state park lands;
(5) an amount of money equal to 76 [74] percent of the
credits made to the department under Section 151.801, Tax Code; and
(6) any other source provided by law.
SECTION 3. Section 24.003(a), Parks and Wildlife Code, is
amended to read as follows:
(a) The department shall deposit to the credit of the Texas
recreation and parks account:
(1) an amount of money equal to seven [15] percent of
the credits made to the department under Section 151.801, Tax Code;
and
(2) money from any other source authorized by law.
SECTION 4. Section 24.053(a), Parks and Wildlife Code, is
amended to read as follows:
(a) The department shall deposit to the credit of the large
county and municipality recreation and parks account:
(1) an amount of money equal to five [10] percent of
the credits made to the department under Section 151.801, Tax Code;
and
(2) money from any other source authorized by law.
SECTION 5. This Act takes effect September 1, 2015.