LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION April 7, 2015 TO: Honorable Jane Nelson, Chair, Senate Committee on Finance FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB1366 by Kolkhorst (Relating to the allocation to the Parks and Wildlife Department of the proceeds from taxes imposed on the sale, storage, or use of sporting goods.), As Introduced No significant fiscal implication to the State is anticipated. The bill would amend portions of the Parks and Wildlife Code relating to the allocation of Sporting Goods Sales Tax (SGST) revenues. In the 2016-17 biennium, the Comptroller of Public Accounts estimates amounts available to the Parks and Wildlife Department (TPWD) from this source to total $261.1 million. Under current law, TPWD can receive up to 94 percent of all SGST allocated as follows for 2016-17:1) 74 percent to the State Parks Account No. 64 ($193.2 million);2) 15 percent to the Texas Recreation and Parks Account No. 467 ($39.2 million);3) 10 percent to the Large County and Municipality Recreation and Parks Account No. 5150 ($26.1 million); and4) 1 percent to the Conservation and Capital Account No. 5004 ($2.6 million).The bill would remove the current statutory allocations to the above General Revenue-Dedicated accounts and would instead limit the revenue transferred to each account to an amount not to exceed total SGST revenue available. The distribution between the accounts would be subject to appropriations. The bill would maximize the Legislature's discretion in determining how to allocate revenue among agency accounts to align with Legislative priorities. The overall amount of Sporting Goods Sales Tax available to be appropriated each fiscal year would continue to be determined by the amount estimated in the Comptroller's Biennial Revenue Estimate. Local Government Impact The fiscal implications of the bill to local units of government cannot be determined at this time because the amount of SGST available for local parks grants would be subject to appropriations. Source Agencies:304 Comptroller of Public Accounts, 802 Parks and Wildlife Department LBB Staff: UP, KK, MWl, TB
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION
April 7, 2015
TO: Honorable Jane Nelson, Chair, Senate Committee on Finance FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB1366 by Kolkhorst (Relating to the allocation to the Parks and Wildlife Department of the proceeds from taxes imposed on the sale, storage, or use of sporting goods.), As Introduced
TO: Honorable Jane Nelson, Chair, Senate Committee on Finance
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: SB1366 by Kolkhorst (Relating to the allocation to the Parks and Wildlife Department of the proceeds from taxes imposed on the sale, storage, or use of sporting goods.), As Introduced
Honorable Jane Nelson, Chair, Senate Committee on Finance
Honorable Jane Nelson, Chair, Senate Committee on Finance
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
SB1366 by Kolkhorst (Relating to the allocation to the Parks and Wildlife Department of the proceeds from taxes imposed on the sale, storage, or use of sporting goods.), As Introduced
SB1366 by Kolkhorst (Relating to the allocation to the Parks and Wildlife Department of the proceeds from taxes imposed on the sale, storage, or use of sporting goods.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend portions of the Parks and Wildlife Code relating to the allocation of Sporting Goods Sales Tax (SGST) revenues. In the 2016-17 biennium, the Comptroller of Public Accounts estimates amounts available to the Parks and Wildlife Department (TPWD) from this source to total $261.1 million. Under current law, TPWD can receive up to 94 percent of all SGST allocated as follows for 2016-17:1) 74 percent to the State Parks Account No. 64 ($193.2 million);2) 15 percent to the Texas Recreation and Parks Account No. 467 ($39.2 million);3) 10 percent to the Large County and Municipality Recreation and Parks Account No. 5150 ($26.1 million); and4) 1 percent to the Conservation and Capital Account No. 5004 ($2.6 million).The bill would remove the current statutory allocations to the above General Revenue-Dedicated accounts and would instead limit the revenue transferred to each account to an amount not to exceed total SGST revenue available. The distribution between the accounts would be subject to appropriations. The bill would maximize the Legislature's discretion in determining how to allocate revenue among agency accounts to align with Legislative priorities. The overall amount of Sporting Goods Sales Tax available to be appropriated each fiscal year would continue to be determined by the amount estimated in the Comptroller's Biennial Revenue Estimate.
Local Government Impact
The fiscal implications of the bill to local units of government cannot be determined at this time because the amount of SGST available for local parks grants would be subject to appropriations.
Source Agencies: 304 Comptroller of Public Accounts, 802 Parks and Wildlife Department
304 Comptroller of Public Accounts, 802 Parks and Wildlife Department
LBB Staff: UP, KK, MWl, TB
UP, KK, MWl, TB