Texas 2019 - 86th Regular

Texas Senate Bill SB26 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	S.B. No. 26
	1	+	By: Kolkhorst, et al. S.B. No. 26
	2	+	(Cyrier, Price, Zerwas, Turner of Tarrant, Rose, et al.)
2	3
3	4
	5	+	A BILL TO BE ENTITLED
4	6		AN ACT
5	7		relating to the allocation to and use by the Parks and Wildlife
6	8		Department and Texas Historical Commission of certain proceeds from
7	9		the imposition of state sales and use taxes on sporting goods.
8	10		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	11		SECTION 1. Section 442.073, Government Code, is reenacted
10	12		and amended to read as follows:
11	13		Sec. 442.073. HISTORIC SITE ACCOUNT. (a) The historic
12	14		site account is a dedicated [separate] account in the general
13	15		revenue fund.
14	16		(b) The account consists of:
15	17		(1) credits made to the account [commission] under
16	18		Section 151.801, Tax Code;
17	19		(2) transfers to the account;
18	20		(3) interest earned on the account;
19	21		(4) fees and other revenue from operation of a
20	22		historic site; and
21	23		(5) grants and donations accepted under Section
22	24		442.074.
23	25		(c) A fee or other revenue generated at a historic site must
24	26		be credited to the account.
25	27		(d) Money in the account may be used only to administer,
26	28		operate, preserve, repair, expand, or otherwise maintain a historic
27	29		site or to acquire a historical item appropriate to a historic site.
28	30		[(e) Any money in the account not used in a fiscal year
29	31		remains in the account. The account is exempt from the application
30	32		of Section 403.095.]
31	33		SECTION 2. Section 11.035(b), Parks and Wildlife Code, is
32	34		amended to read as follows:
33	35		(b) The department shall deposit to the credit of the state
34	36		parks account all revenue, less allowable costs, received from the
35	37		following sources:
36	38		(1) grants or operation of concessions in state parks
37	39		or fishing piers;
38	40		(2) publications on state parks, state historic sites,
39	41		or state scientific areas;
40	42		(3) fines or penalties received from violations of
41	43		regulations governing parks issued pursuant to Subchapter B,
42	44		Chapter 13;
43	45		(4) fees and revenue collected under Section 11.027(b)
44	46		or (c) that are associated with state park lands;
45	47		(5) credits made to the department under Section
46	48		151.801, Tax Code, in an amount not to exceed the amount of the tax
47	49		proceeds allocated by the legislature to the account under Section
48	50		151.801(c-1), Tax Code, to be used only for the purposes provided by
49	51		that section [appropriated from the account for use during the
50	52		then-current state fiscal biennium plus the amount necessary to
51	53		fund the cost of state contributions for benefits of department
52	54		employees whose salaries or wages are paid from the account]; and
53	55		(6) any other source provided by law.
54	56		SECTION 3. Sections 11.043(b) and (d), Parks and Wildlife
55	57		Code, are amended to read as follows:
56	58		(b) The account consists of:
57	59		(1) credits made to the department under Section
58	60		151.801, Tax Code, in an amount not to exceed the amount of the tax
59	61		proceeds allocated by the legislature to the account under Section
60	62		151.801(c-1), Tax Code [appropriated from the account for use
61	63		during the then-current state fiscal biennium plus the amount
62	64		necessary to fund the cost of state contributions for benefits of
63	65		department employees whose salaries or wages are paid from the
64	66		account];
65	67		(2) proceeds of revenue bonds issued under Section
66	68		13.0045; and
67	69		(3) money from any other source authorized by law.
68	70		(d) The proceeds of bonds issued under Section 13.0045 and
69	71		deposited to the account may be spent to finance parks and wildlife
70	72		projects, including the repair, renovation, improvement, and
71	73		equipping of parks and wildlife facilities. Money deposited to the
72	74		credit of the account under Subsection (b)(1) may be used only for
73	75		the purposes described by Section 151.801(c-1), Tax Code.
74	76		SECTION 4. Section 24.002, Parks and Wildlife Code, is
75	77		amended to read as follows:
76	78		Sec. 24.002. TEXAS RECREATION AND PARKS ACCOUNT. (a) The
77	79		Texas recreation and parks account is a separate account in the
78	80		general revenue fund. Except as provided by Subsection (b), money
79	81		[Money] in the account may be used only for:
80	82		(1) grants under this subchapter to a county or
81	83		municipality with a population of less than 500,000;
82	84		(2) grants under this subchapter to any other
83	85		political subdivision that is not a county or municipality; or
84	86		(3) planning for, and acquisition, operation, and
85	87		development of, outdoor recreation and conservation resources of
86	88		this state and the administrative expenses incident to the projects
87	89		or programs authorized under Subchapter D, Chapter 13.
88	90		(b) Money deposited to the credit of the account under
89	91		Section 24.003(a)(1) may be used only for the purposes described by
90	92		Section 151.801(c-1), Tax Code.
91	93		SECTION 5. Section 24.003(a), Parks and Wildlife Code, is
92	94		amended to read as follows:
93	95		(a) The department shall deposit to the credit of the Texas
94	96		recreation and parks account:
95	97		(1) credits made to the department under Section
96	98		151.801, Tax Code, in an amount not to exceed the amount of the tax
97	99		proceeds allocated by the legislature to the account under Section
98	100		151.801(c-1), Tax Code [appropriated from the account for use
99	101		during the then-current state fiscal biennium plus the amount
100	102		necessary to fund the cost of state contributions for benefits of
101	103		department employees whose salaries or wages are paid from the
102	104		account]; and
103	105		(2) money from any other source authorized by law.
104	106		SECTION 6. Section 24.053(a), Parks and Wildlife Code, is
105	107		amended to read as follows:
106	108		(a) The department shall deposit to the credit of the large
107	109		county and municipality recreation and parks account:
108	110		(1) credits made to the department under Section
109	111		151.801, Tax Code, in an amount not to exceed the amount of the tax
110	112		proceeds allocated by the legislature to the account under Section
111	113		151.801(c-1), Tax Code, to be used only for the purposes provided by
112	114		that section [appropriated from the account for use during the
113	115		then-current state fiscal biennium plus the amount necessary to
114	116		fund the cost of state contributions for benefits of department
115	117		employees whose salaries or wages are paid from the account]; and
116	118		(2) money from any other source authorized by law.
117	119		SECTION 7. Section 151.801(c), Tax Code, is amended to read
118	120		as follows:
119	121		(c) The proceeds from the collection of the taxes imposed by
120	122		this chapter on the sale, storage, or use of sporting goods shall be
121	123		deposited as follows:
122		-	(1) an amount equal to 94 percent of the ~~proceeds shall~~
123		-	be credited to the Parks and Wildlife Department for ~~the purposes~~
124		-	described by Subsection (c-1) and deposited to ~~department accounts~~
125		-	as provided by that subsection [specified in ~~the Parks and Wildlife~~
126		-	Code]; and
127		-	(2) an amount equal to six percent of the ~~proceeds~~
128		-	shall be credited to the Texas Historical Commission and ~~deposited~~
129		-	to the credit of the historic site account under [as ~~specified in]~~
130		-	Section 442.073, Government Code.
	124	+	(1) an amount equal to 93.4 [94] percent of the
	125	+	proceeds shall be credited to the Parks and Wildlife Department for
	126	+	the purposes described by Subsection (c-1) and deposited to
	127	+	department accounts as provided by that subsection [specified in
	128	+	the Parks and Wildlife Code]; and
	129	+	(2) an amount equal to 6.6 [six] percent of the
	130	+	proceeds shall be credited to the Texas Historical Commission and
	131	+	deposited to the credit of the historic site account under [as
	132	+	specified in] Section 442.073, Government Code.
131	133		SECTION 8. Section 151.801(c-1), Tax Code, as repealed by
132	134		Chapter 82 (S.B. 1366), Acts of the 84th Legislature, Regular
133	135		Session, 2015, and amended by Chapter 145 (H.B. 158), Acts of the
134	136		84th Legislature, Regular Session, 2015, is reenacted and amended
135	137		to read as follows:
136	138		(c-1) The legislature shall allocate the money [Money]
137	139		credited to the Parks and Wildlife Department [accounts] under
138	140		Subsection (c) to department accounts specified in the Parks and
139	141		Wildlife Code in specific amounts provided in the General
140	142		Appropriations Act, and those amounts may be used only for the
141	143		following purposes [may be appropriated only]:
142	144		(1) to acquire, operate, maintain, and make capital
143	145		improvements to parks;
144	146		(2) for a purpose authorized under Chapter 24, Parks
145	147		and Wildlife Code; [and]
146	148		(3) to pay debt service on park-related bonds;
147	149		(4) to fund the state contributions for [employee]
148	150		benefits and benefit-related costs attributable to the salaries and
149	151		wages of department [of Parks and Wildlife Department] employees
150	152		[whose salaries or wages are] paid from sporting goods sales tax
151	153		receipts; and
152	154		(5) to fund the portion of the state contributions for
153	155		annuitant group coverages under the group benefits program operated
154	156		by the Employees Retirement System of Texas under Chapter 1551,
155	157		Insurance Code, attributable to sporting goods sales tax receipts
156	158		[those department accounts].
157	159		SECTION 9. Section 151.801(d), Tax Code, is amended to read
158	160		as follows:
159	161		(d) The comptroller shall determine the amount to be
160	162		deposited to the highway fund under Subsection (b) according to
161	163		available statistical data indicating the estimated average or
162	164		actual consumption or sales of lubricants used to propel motor
163	165		vehicles over the public roadways. The comptroller shall determine
164	166		the amounts to be deposited to the [funds or] accounts under
165	167		Subsection (c) according to available statistical data indicating
166	168		the estimated or actual total receipts in this state from taxable
167	169		sales of sporting goods, and according to the specific amounts
168	170		provided in the General Appropriations Act in accordance with
169	171		Subsection (c-1). The comptroller shall determine the amount to be
170	172		deposited to the fund under Subsection (c-2) according to available
171	173		statistical data indicating the estimated or actual total receipts
172	174		in this state from taxes imposed on sales at retail of fireworks.
173	175		If satisfactory data are not available, the comptroller may require
174	176		taxpayers who make taxable sales or uses of those lubricants, of
175	177		sporting goods, or of fireworks to report to the comptroller as
176	178		necessary to make the allocation required by Subsection (b), (c),
177	179		or (c-2).
178	180		SECTION 10. (a) This Act takes effect only if the
179	181		constitutional amendment proposed by the 86th Legislature, Regular
180	182		Session, 2019, requiring the automatic appropriation of the net
181	183		revenue received from the collection of state taxes imposed on the
182	184		sale, storage, use, or other consumption in this state of certain
183	185		sporting goods to the Parks and Wildlife Department and the Texas
184	186		Historical Commission is approved by the voters. If that amendment
185	187		is not approved by the voters, this Act has no effect.
186	188		(b) If this Act takes effect as provided by Subsection (a)
187	189		of this section:
188	190		(1) Section 442.073, Government Code, as reenacted and
189	191		amended by this Act, takes effect January 1, 2020; and
190	192		(2) the other provisions of this Act take effect
191	193		September 1, 2021.
192		-	______________________________ ______________________________
193		-	President of the Senate Speaker of the House
194		-	I hereby certify that S.B. No. 26 passed the Senate on
195		-	April 10, 2019, by the following vote: Yeas 30, Nays 0; and that
196		-	the Senate concurred in House amendment on May 21, 2019, by the
197		-	following vote: Yeas 31, Nays 0.
198		-	______________________________
199		-	Secretary of the Senate
200		-	I hereby certify that S.B. No. 26 passed the House, with
201		-	amendment, on April 24, 2019, by the following vote: Yeas 135,
202		-	Nays 0, three present not voting.
203		-	______________________________
204		-	Chief Clerk of the House
205		-	Approved:
206		-	______________________________
207		-	Date
208		-	______________________________
209		-	Governor