Texas 2019 - 86th Regular

Texas Senate Bill SB1998 Compare Versions

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

Old	New	Differences
1	1	86R8856 ADM-D
2	2	By: Kolkhorst S.B. No. 1998
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the deposit and allocation of certain funds to the horse
8	8	industry escrow account.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 2028.202(b), Occupations Code, as
11	11	effective April 1, 2019, is amended to read as follows:
12	12	(b) From the total amount deducted under Subsection (a), a
13	13	greyhound racetrack association that receives an interstate
14	14	cross-species simulcast signal shall distribute the following
15	15	amounts from each pari-mutuel pool wagered on the signal at the
16	16	racetrack:
17	17	(1) a fee of 1.5 percent to be paid to the racetrack in
18	18	this state sending the signal;
19	19	(2) a purse in the amount of 0.75 percent to be paid to
20	20	the official state horse breed registry for Thoroughbred horses for
21	21	use as purses at racetracks in this state;
22	22	(3) a purse in the amount of 0.75 percent to be paid to
23	23	the official state horse breed registry for quarter horses for use
24	24	as purses at racetracks in this state; and
25	25	(4) a purse of 4.5 percent to be escrowed with the
26	26	commission [for purses] in the manner provided by Section 2028.204.
27	27	SECTION 2. Section 2028.203, Occupations Code, as effective
28	28	April 1, 2019, is amended to read as follows:
29	29	Sec. 2028.203. REIMBURSEMENT FOR SIMULCAST SIGNAL
30	30	COST. If a racetrack association purchases an interstate
31	31	simulcast signal and the signal cost exceeds five percent of the
32	32	pari-mutuel pool, the commission, from the escrowed [purse] account
33	33	under Section 2028.202(b)(4), shall reimburse the racetrack
34	34	association an amount equal to one-half of the signal cost that
35	35	exceeds five percent of the pari-mutuel pool.
36	36	SECTION 3. The heading to Section 2028.204, Occupations
37	37	Code, as effective April 1, 2019, is amended to read as follows:
38	38	Sec. 2028.204. ALLOCATION OF MONEY IN ESCROW ACCOUNTS
39	39	[ESCROWED PURSES].
40	40	SECTION 4. Section 2028.204(b), Occupations Code, as
41	41	effective April 1, 2019, is amended to read as follows:
42	42	(b) Any horse racetrack association in this state may apply
43	43	to the commission for receipt of money in the horse industry escrow
44	44	[all or part of the escrowed purse] account for use as purses. Any
45	45	state horse breed registry listed in Section 2030.002(a) may apply
46	46	for receipt of money in the account for any event that furthers the
47	47	horse industry. The commission:
48	48	(1) shall determine the horse racetrack associations
49	49	and state horse breed registries to be allocated money from the
50	50	[escrowed purse] account and the percentages to be allocated,
51	51	taking into consideration purse levels, racing opportunities, and
52	52	the financial status of the requesting racetrack association or
53	53	requesting breed registry; and
54	54	(2) may not annually allocate more than 70 percent of
55	55	the amount deposited into the account to horse racetrack
56	56	associations for use as purses.
57	57	SECTION 5. Subchapter E, Chapter 2028, Occupations Code, as
58	58	effective April 1, 2019, is amended by adding Section 2028.2041 to
59	59	read as follows:
60	60	Sec. 2028.2041. ALLOCATION OF CERTAIN FUNDS. (a) In each
61	61	state fiscal biennium, the comptroller shall deposit the amounts
62	62	allocated under Section 151.801(c-3), Tax Code, into the escrow
63	63	account established under Section 2028.204(b), until the
64	64	comptroller determines the amount deposited into the account in
65	65	that fiscal biennium equals the greater of:
66	66	(1) the amount appropriated to the commission for the
67	67	purposes of Section 2028.204 for that fiscal biennium; or
68	68	(2) $50 million.
69	69	(b) Once the comptroller determines the greater of the
70	70	amount described by Subsection (a)(1) or (2) has been deposited
71	71	during a state fiscal biennium into the escrow account established
72	72	under Section 2028.204(b), for the remainder of that fiscal
73	73	biennium the comptroller shall deposit the amounts allocated under
74	74	Section 151.801(c-3), Tax Code, into the general revenue fund.
75	75	SECTION 6. Sections 2028.205(a) and (b), Occupations Code,
76	76	as effective April 1, 2019, are amended to read as follows:
77	77	(a) In addition to money allocated under Section 2028.204, a
78	78	horse racetrack association operating a racetrack that is located
79	79	not more than 75 miles from a greyhound racetrack that offers
80	80	wagering on a cross-species simulcast signal and that sends the
81	81	cross-species simulcast signal to the greyhound racetrack may apply
82	82	to the commission for an allocation of up to 20 percent of the money
83	83	in the escrowed [purse] account that is attributable to the
84	84	wagering on a cross-species simulcast signal at the greyhound
85	85	racetrack.
86	86	(b) If the applying horse racetrack association can prove to
87	87	the commission's satisfaction that the racetrack association's
88	88	handle has decreased directly due to wagering on an interstate
89	89	cross-species simulcast signal at a greyhound racetrack located not
90	90	more than 75 miles from the applying racetrack association, the
91	91	commission shall allocate amounts from the escrowed [purse] account
92	92	as the commission considers appropriate to compensate the racetrack
93	93	association for the decrease. The amounts allocated may not exceed
94	94	20 percent of the money in the escrowed [purse] account that is
95	95	attributable to the wagering on the interstate cross-species
96	96	simulcast signal at the greyhound racetrack.
97	97	SECTION 7. Section 151.801, Tax Code, is amended by
98	98	amending Subsections (a) and (d) and adding Subsection (c-3) to
99	99	read as follows:
100	100	(a) Except for the amounts allocated under Subsections (b),
101	101	(c), [and] (c-2), and (c-3), all proceeds from the collection of the
102	102	taxes imposed by this chapter shall be deposited to the credit of
103	103	the general revenue fund.
104	104	(c-3) An amount equal to the proceeds from the collection of
105	105	the taxes imposed by this chapter on the sale, storage, or use of
106	106	horse feed, horse supplements, and horse tack shall be deposited to
107	107	the credit of the escrow account administered by the Texas Racing
108	108	Commission and established under Section 2028.204, Occupations
109	109	Code.
110	110	(d) The comptroller shall determine the amount to be
111	111	deposited to the highway fund under Subsection (b) according to
112	112	available statistical data indicating the estimated average or
113	113	actual consumption or sales of lubricants used to propel motor
114	114	vehicles over the public roadways. The comptroller shall
115	115	determine the amounts to be deposited to the funds or accounts under
116	116	Subsection (c) according to available statistical data indicating
117	117	the estimated or actual total receipts in this state from taxable
118	118	sales of sporting goods. The comptroller shall determine the
119	119	amount to be deposited to the fund under Subsection (c-2) according
120	120	to available statistical data indicating the estimated or actual
121	121	total receipts in this state from taxes imposed on sales at retail
122	122	of fireworks. The comptroller shall determine the amount to be
123	123	deposited to the account under Subsection (c-3) according to
124	124	available statistical data indicating the estimated or actual total
125	125	receipts in this state from taxable sales of horse feed, horse
126	126	supplements, and horse tack. If satisfactory data are not
127	127	available, the comptroller may require taxpayers who make taxable
128	128	sales or uses of those lubricants, of sporting goods, [or] of
129	129	fireworks, or of horse feed, horse supplements, or horse tack to
130	130	report to the comptroller as necessary to make the allocation
131	131	required by Subsection (b), (c), [or] (c-2), or (c-3).
132	132	SECTION 8. Section 151.801(e), Tax Code, is amended by
133	133	adding Subdivisions (4) and (5) to read as follows:
134	134	(4) "Horse feed" means a product clearly packaged and
135	135	labeled as feed for a horse.
136	136	(5) "Horse supplement" means a product clearly
137	137	packaged and labeled as a supplement for a horse, including a
138	138	vitamin, mineral, or other nutrient intended to supplement horse
139	139	feed.
140	140	SECTION 9. As soon as practicable after the effective date
141	141	of this Act, the Texas Racing Commission shall revise existing
142	142	rules or adopt new rules as necessary to comply with Subtitle A-1,
143	143	Occupations Code (Texas Racing Act), as amended by this Act.
144	144	SECTION 10. This Act does not make an appropriation. A
145	145	provision of this Act that imposes a new duty on a governmental
146	146	entity is not mandatory during a fiscal period for which the
147	147	legislature has not made a specific appropriation to implement the
148	148	provision.
149	149	SECTION 11. This Act takes effect September 1, 2019.