6 | 4 | | AN ACT |
---|
7 | 5 | | relating to the allocation to the Parks and Wildlife Department of |
---|
8 | 6 | | the proceeds from taxes imposed on the sale, storage, or use of |
---|
9 | 7 | | sporting goods. |
---|
10 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
---|
11 | 9 | | SECTION 1. Section 11.035(b), Parks and Wildlife Code, is |
---|
12 | 10 | | amended to read as follows: |
---|
13 | 11 | | (b) The department shall deposit to the credit of the state |
---|
14 | 12 | | parks account all revenue, less allowable costs, received from the |
---|
15 | 13 | | following sources: |
---|
16 | 14 | | (1) grants or operation of concessions in state parks |
---|
17 | 15 | | or fishing piers; |
---|
18 | 16 | | (2) publications on state parks, state historic sites, |
---|
19 | 17 | | or state scientific areas; |
---|
20 | 18 | | (3) fines or penalties received from violations of |
---|
21 | 19 | | regulations governing parks issued pursuant to Subchapter B, |
---|
22 | 20 | | Chapter 13; |
---|
23 | 21 | | (4) fees and revenue collected under Section 11.027(b) |
---|
24 | 22 | | or (c) that are associated with state park lands; |
---|
25 | 23 | | (5) [an amount of money equal to 74 percent of the] |
---|
26 | 24 | | credits made to the department under Section 151.801, Tax Code, in |
---|
27 | 25 | | an amount not to exceed the amount of the tax proceeds appropriated |
---|
28 | 26 | | from the account for use during the then-current state fiscal |
---|
29 | 27 | | biennium plus the amount necessary to fund the cost of state |
---|
30 | 28 | | contributions for benefits of department employees whose salaries |
---|
31 | 29 | | or wages are paid from the account; and |
---|
32 | 30 | | (6) any other source provided by law. |
---|
33 | 31 | | SECTION 2. Section 11.043(b), Parks and Wildlife Code, is |
---|
34 | 32 | | amended to read as follows: |
---|
35 | 33 | | (b) The account consists of: |
---|
36 | 34 | | (1) [the amount of] credits made to the department |
---|
37 | 35 | | under Section 151.801, Tax Code, in an amount not to exceed the |
---|
38 | 36 | | amount of the tax proceeds appropriated from the account for use |
---|
39 | 37 | | during the then-current state fiscal biennium plus the amount |
---|
40 | 38 | | necessary to fund the cost of state contributions for benefits of |
---|
41 | 39 | | department employees whose salaries or wages are paid from the |
---|
42 | 40 | | account [after allocations to: |
---|
43 | 41 | | [(A) the state parks account; |
---|
44 | 42 | | [(B) the large county and municipality |
---|
45 | 43 | | recreation and parks account; and |
---|
46 | 44 | | [(C) the Texas recreation and parks account]; |
---|
47 | 45 | | (2) proceeds of revenue bonds issued under Section |
---|
48 | 46 | | 13.0045; and |
---|
49 | 47 | | (3) money from any other source authorized by law. |
---|
50 | 48 | | SECTION 3. Section 24.003(a), Parks and Wildlife Code, is |
---|
51 | 49 | | amended to read as follows: |
---|
52 | 50 | | (a) The department shall deposit to the credit of the Texas |
---|
53 | 51 | | recreation and parks account: |
---|
54 | 52 | | (1) [an amount of money equal to 15 percent of the] |
---|
55 | 53 | | credits made to the department under Section 151.801, Tax Code, in |
---|
56 | 54 | | an amount not to exceed the amount of the tax proceeds appropriated |
---|
57 | 55 | | from the account for use during the then-current state fiscal |
---|
58 | 56 | | biennium plus the amount necessary to fund the cost of state |
---|
59 | 57 | | contributions for benefits of department employees whose salaries |
---|
60 | 58 | | or wages are paid from the account; and |
---|
61 | 59 | | (2) money from any other source authorized by law. |
---|
62 | 60 | | SECTION 4. Section 24.053(a), Parks and Wildlife Code, is |
---|
63 | 61 | | amended to read as follows: |
---|
64 | 62 | | (a) The department shall deposit to the credit of the large |
---|
65 | 63 | | county and municipality recreation and parks account: |
---|
66 | 64 | | (1) [an amount of money equal to 10 percent of the] |
---|
67 | 65 | | credits made to the department under Section 151.801, Tax Code, in |
---|
68 | 66 | | an amount not to exceed the amount of the tax proceeds appropriated |
---|
69 | 67 | | from the account for use during the then-current state fiscal |
---|
70 | 68 | | biennium plus the amount necessary to fund the cost of state |
---|
71 | 69 | | contributions for benefits of department employees whose salaries |
---|
72 | 70 | | or wages are paid from the account; and |
---|
73 | 71 | | (2) money from any other source authorized by law. |
---|
74 | 72 | | SECTION 5. Section 151.801(c), Tax Code, is amended to read |
---|
75 | 73 | | as follows: |
---|
76 | 74 | | (c) The [Subject to Subsection (c-1), the] proceeds from the |
---|
77 | 75 | | collection of the taxes imposed by this chapter on the sale, |
---|
78 | 76 | | storage, or use of sporting goods shall be deposited as follows: |
---|
79 | 77 | | (1) an amount equal to 94 percent of the proceeds shall |
---|
80 | 78 | | be credited to the Parks and Wildlife Department and deposited as |
---|
81 | 79 | | specified in the Parks and Wildlife Code; and |
---|
82 | 80 | | (2) an amount equal to six percent of the proceeds |
---|
83 | 81 | | shall be credited to the Texas Historical Commission and deposited |
---|
84 | 82 | | as specified in Section 442.073, Government Code. |
---|
85 | 83 | | SECTION 6. Section 151.801(c-1), Tax Code, is repealed. |
---|
86 | 84 | | SECTION 7. This Act takes effect September 1, 2015. |
---|