Texas 2019 - 86th Regular

Texas House Bill HB1214 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		86R5422 CJC-D
2		-	By: Cyrier, Zerwas, Price, Turner of Tarrant, H.B. No. 1214
3		-	Rose, et al.
	2	+	By: Cyrier H.B. No. 1214
4	3
5	4
6	5		A BILL TO BE ENTITLED
7	6		AN ACT
8	7		relating to the allocation to and use by the Parks and Wildlife
9	8		Department and Texas Historical Commission of certain proceeds from
10	9		the imposition of state sales and use taxes on sporting goods.
11	10		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	11		SECTION 1. Section 442.073, Government Code, is reenacted
13	12		and amended to read as follows:
14	13		Sec. 442.073. HISTORIC SITE ACCOUNT. (a) The historic site
15	14		account is a dedicated [separate] account in the general revenue
16	15		fund.
17	16		(b) The account consists of:
18	17		(1) credits made to the account [commission] under
19	18		Section 151.801, Tax Code;
20	19		(2) transfers to the account;
21	20		(3) interest earned on the account;
22	21		(4) fees and other revenue from operation of a
23	22		historic site; and
24	23		(5) grants and donations accepted under Section
25	24		442.074.
26	25		(c) A fee or other revenue generated at a historic site must
27	26		be credited to the account.
28	27		(d) Money in the account may be used only to administer,
29	28		operate, preserve, repair, expand, or otherwise maintain a historic
30	29		site or to acquire a historical item appropriate to a historic site.
31	30		[(e) Any money in the account not used in a fiscal year
32	31		remains in the account. The account is exempt from the application
33	32		of Section 403.095.]
34	33		SECTION 2. Section 11.035(b), Parks and Wildlife Code, is
35	34		amended to read as follows:
36	35		(b) The department shall deposit to the credit of the state
37	36		parks account all revenue, less allowable costs, received from the
38	37		following sources:
39	38		(1) grants or operation of concessions in state parks
40	39		or fishing piers;
41	40		(2) publications on state parks, state historic sites,
42	41		or state scientific areas;
43	42		(3) fines or penalties received from violations of
44	43		regulations governing parks issued pursuant to Subchapter B,
45	44		Chapter 13;
46	45		(4) fees and revenue collected under Section 11.027(b)
47	46		or (c) that are associated with state park lands;
48	47		(5) credits made to the department under Section
49	48		151.801, Tax Code, in an amount not to exceed the amount of the tax
50	49		proceeds allocated by the legislature to the account under Section
51	50		151.801(c-1), Tax Code, to be used only for the purposes provided by
52	51		that section [appropriated from the account for use during the
53	52		then-current state fiscal biennium plus the amount necessary to
54	53		fund the cost of state contributions for benefits of department
55	54		employees whose salaries or wages are paid from the account]; and
56	55		(6) any other source provided by law.
57	56		SECTION 3. Sections 11.043(b) and (d), Parks and Wildlife
58	57		Code, are amended to read as follows:
59	58		(b) The account consists of:
60	59		(1) credits made to the department under Section
61	60		151.801, Tax Code, in an amount not to exceed the amount of the tax
62	61		proceeds allocated by the legislature to the account under Section
63	62		151.801(c-1), Tax Code [appropriated from the account for use
64	63		during the then-current state fiscal biennium plus the amount
65	64		necessary to fund the cost of state contributions for benefits of
66	65		department employees whose salaries or wages are paid from the
67	66		account];
68	67		(2) proceeds of revenue bonds issued under Section
69	68		13.0045; and
70	69		(3) money from any other source authorized by law.
71	70		(d) The proceeds of bonds issued under Section 13.0045 and
72	71		deposited to the account may be spent to finance parks and wildlife
73	72		projects, including the repair, renovation, improvement, and
74	73		equipping of parks and wildlife facilities. Money deposited to the
75	74		credit of the account under Subsection (b)(1) may be used only for
76	75		the purposes described by Section 151.801(c-1), Tax Code.
77	76		SECTION 4. Section 24.002, Parks and Wildlife Code, is
78	77		amended to read as follows:
79	78		Sec. 24.002. TEXAS RECREATION AND PARKS ACCOUNT. (a) The
80	79		Texas recreation and parks account is a separate account in the
81	80		general revenue fund. Except as provided by Subsection (b), money
82	81		[Money] in the account may be used only for:
83	82		(1) grants under this subchapter to a county or
84	83		municipality with a population of less than 500,000;
85	84		(2) grants under this subchapter to any other
86	85		political subdivision that is not a county or municipality; or
87	86		(3) planning for, and acquisition, operation, and
88	87		development of, outdoor recreation and conservation resources of
89	88		this state and the administrative expenses incident to the projects
90	89		or programs authorized under Subchapter D, Chapter 13.
91	90		(b) Money deposited to the credit of the account under
92	91		Section 24.003(a)(1) may be used only for the purposes described by
93	92		Section 151.801(c-1), Tax Code.
94	93		SECTION 5. Section 24.003(a), Parks and Wildlife Code, is
95	94		amended to read as follows:
96	95		(a) The department shall deposit to the credit of the Texas
97	96		recreation and parks account:
98	97		(1) credits made to the department under Section
99	98		151.801, Tax Code, in an amount not to exceed the amount of the tax
100	99		proceeds allocated by the legislature to the account under Section
101	100		151.801(c-1), Tax Code [appropriated from the account for use
102	101		during the then-current state fiscal biennium plus the amount
103	102		necessary to fund the cost of state contributions for benefits of
104	103		department employees whose salaries or wages are paid from the
105	104		account]; and
106	105		(2) money from any other source authorized by law.
107	106		SECTION 6. Section 24.053(a), Parks and Wildlife Code, is
108	107		amended to read as follows:
109	108		(a) The department shall deposit to the credit of the large
110	109		county and municipality recreation and parks account:
111	110		(1) credits made to the department under Section
112	111		151.801, Tax Code, in an amount not to exceed the amount of the tax
113	112		proceeds allocated by the legislature to the account under Section
114	113		151.801(c-1), Tax Code, to be used only for the purposes provided by
115	114		that section [appropriated from the account for use during the
116	115		then-current state fiscal biennium plus the amount necessary to
117	116		fund the cost of state contributions for benefits of department
118	117		employees whose salaries or wages are paid from the account]; and
119	118		(2) money from any other source authorized by law.
120	119		SECTION 7. Section 151.801(c), Tax Code, is amended to read
121	120		as follows:
122	121		(c) The proceeds from the collection of the taxes imposed by
123	122		this chapter on the sale, storage, or use of sporting goods shall be
124	123		deposited as follows:
125	124		(1) an amount equal to 94 percent of the proceeds shall
126	125		be credited to the Parks and Wildlife Department for the purposes
127	126		described by Subsection (c-1) and deposited to department accounts
128	127		as provided by that subsection [specified in the Parks and Wildlife
129	128		Code]; and
130	129		(2) an amount equal to six percent of the proceeds
131	130		shall be credited to the Texas Historical Commission and deposited
132	131		to the credit of the historic site account under [as specified in]
133	132		Section 442.073, Government Code.
134	133		SECTION 8. Section 151.801(c-1), Tax Code, as repealed by
135	134		Chapter 82 (S.B. 1366), Acts of the 84th Legislature, Regular
136	135		Session, 2015, and amended by Chapter 145 (H.B. 158), Acts of the
137	136		84th Legislature, Regular Session, 2015, is reenacted and amended
138	137		to read as follows:
139	138		(c-1) The legislature shall allocate the money [Money]
140	139		credited to the Parks and Wildlife Department [accounts] under
141	140		Subsection (c) to department accounts specified in the Parks and
142	141		Wildlife Code in specific amounts provided in the General
143	142		Appropriations Act, and those amounts may be used only for the
144	143		following purposes [may be appropriated only]:
145	144		(1) to acquire, operate, maintain, and make capital
146	145		improvements to parks;
147	146		(2) for a purpose authorized under Chapter 24, Parks
148	147		and Wildlife Code; [and]
149	148		(3) to pay debt service on bonds issued by the
150	149		department;
151	150		(4) to fund the state contributions for [employee]
152	151		benefits and benefit-related costs attributable to the salaries and
153	152		wages of department [of Parks and Wildlife Department] employees
154	153		[whose salaries or wages are] paid from sporting goods sales tax
155	154		receipts; and
156	155		(5) to fund the state contributions for annuitant
157	156		group coverages under the group benefits program operated by the
158	157		Employees Retirement System of Texas under Chapter 1551, Insurance
159	158		Code [those department accounts].
160	159		SECTION 9. Section 151.801(d), Tax Code, is amended to read
161	160		as follows:
162	161		(d) The comptroller shall determine the amount to be
163	162		deposited to the highway fund under Subsection (b) according to
164	163		available statistical data indicating the estimated average or
165	164		actual consumption or sales of lubricants used to propel motor
166	165		vehicles over the public roadways. The comptroller shall determine
167	166		the amounts to be deposited to the [funds or] accounts under
168	167		Subsection (c) according to available statistical data indicating
169	168		the estimated or actual total receipts in this state from taxable
170	169		sales of sporting goods, and according to the specific amounts
171	170		provided in the General Appropriations Act in accordance with
172	171		Subsection (c-1). The comptroller shall determine the amount to be
173	172		deposited to the fund under Subsection (c-2) according to available
174	173		statistical data indicating the estimated or actual total receipts
175	174		in this state from taxes imposed on sales at retail of fireworks. If
176	175		satisfactory data are not available, the comptroller may require
177	176		taxpayers who make taxable sales or uses of those lubricants, of
178	177		sporting goods, or of fireworks to report to the comptroller as
179	178		necessary to make the allocation required by Subsection (b), (c),
180	179		or (c-2).
181	180		SECTION 10. (a) This Act takes effect only if the
182	181		constitutional amendment proposed by the 86th Legislature, Regular
183	182		Session, 2019, requiring the automatic appropriation of the net
184	183		revenue received from the collection of state taxes imposed on the
185	184		sale, storage, use, or other consumption in this state of certain
186	185		sporting goods to the Parks and Wildlife Department and the Texas
187	186		Historical Commission is approved by the voters. If that amendment
188	187		is not approved by the voters, this Act has no effect.
189	188		(b) If this Act takes effect as provided by Subsection (a)
190	189		of this section:
191	190		(1) Section 442.073, Government Code, as reenacted and
192	191		amended by this Act, takes effect January 1, 2020; and
193	192		(2) the other provisions of this Act take effect
194	193		September 1, 2021.