Texas 2019 - 86th Regular

Texas Senate Bill SB526 Compare Versions

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

Old	New	Differences
1	1	86R5422 CJC-D
2	2	By: Kolkhorst S.B. No. 526
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the allocation to and use by the Parks and Wildlife
8	8	Department and Texas Historical Commission of certain proceeds from
9	9	the imposition of state sales and use taxes on sporting goods.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 442.073, Government Code, is reenacted
12	12	and amended to read as follows:
13	13	Sec. 442.073. HISTORIC SITE ACCOUNT. (a) The historic site
14	14	account is a dedicated [separate] account in the general revenue
15	15	fund.
16	16	(b) The account consists of:
17	17	(1) credits made to the account [commission] under
18	18	Section 151.801, Tax Code;
19	19	(2) transfers to the account;
20	20	(3) interest earned on the account;
21	21	(4) fees and other revenue from operation of a
22	22	historic site; and
23	23	(5) grants and donations accepted under Section
24	24	442.074.
25	25	(c) A fee or other revenue generated at a historic site must
26	26	be credited to the account.
27	27	(d) Money in the account may be used only to administer,
28	28	operate, preserve, repair, expand, or otherwise maintain a historic
29	29	site or to acquire a historical item appropriate to a historic site.
30	30	[(e) Any money in the account not used in a fiscal year
31	31	remains in the account. The account is exempt from the application
32	32	of Section 403.095.]
33	33	SECTION 2. Section 11.035(b), Parks and Wildlife Code, is
34	34	amended to read as follows:
35	35	(b) The department shall deposit to the credit of the state
36	36	parks account all revenue, less allowable costs, received from the
37	37	following sources:
38	38	(1) grants or operation of concessions in state parks
39	39	or fishing piers;
40	40	(2) publications on state parks, state historic sites,
41	41	or state scientific areas;
42	42	(3) fines or penalties received from violations of
43	43	regulations governing parks issued pursuant to Subchapter B,
44	44	Chapter 13;
45	45	(4) fees and revenue collected under Section 11.027(b)
46	46	or (c) that are associated with state park lands;
47	47	(5) credits made to the department under Section
48	48	151.801, Tax Code, in an amount not to exceed the amount of the tax
49	49	proceeds allocated by the legislature to the account under Section
50	50	151.801(c-1), Tax Code, to be used only for the purposes provided by
51	51	that section [appropriated from the account for use during the
52	52	then-current state fiscal biennium plus the amount necessary to
53	53	fund the cost of state contributions for benefits of department
54	54	employees whose salaries or wages are paid from the account]; and
55	55	(6) any other source provided by law.
56	56	SECTION 3. Sections 11.043(b) and (d), Parks and Wildlife
57	57	Code, are amended to read as follows:
58	58	(b) The account consists of:
59	59	(1) credits made to the department under Section
60	60	151.801, Tax Code, in an amount not to exceed the amount of the tax
61	61	proceeds allocated by the legislature to the account under Section
62	62	151.801(c-1), Tax Code [appropriated from the account for use
63	63	during the then-current state fiscal biennium plus the amount
64	64	necessary to fund the cost of state contributions for benefits of
65	65	department employees whose salaries or wages are paid from the
66	66	account];
67	67	(2) proceeds of revenue bonds issued under Section
68	68	13.0045; and
69	69	(3) money from any other source authorized by law.
70	70	(d) The proceeds of bonds issued under Section 13.0045 and
71	71	deposited to the account may be spent to finance parks and wildlife
72	72	projects, including the repair, renovation, improvement, and
73	73	equipping of parks and wildlife facilities. Money deposited to the
74	74	credit of the account under Subsection (b)(1) may be used only for
75	75	the purposes described by Section 151.801(c-1), Tax Code.
76	76	SECTION 4. Section 24.002, Parks and Wildlife Code, is
77	77	amended to read as follows:
78	78	Sec. 24.002. TEXAS RECREATION AND PARKS ACCOUNT. (a) The
79	79	Texas recreation and parks account is a separate account in the
80	80	general revenue fund. Except as provided by Subsection (b), money
81	81	[Money] in the account may be used only for:
82	82	(1) grants under this subchapter to a county or
83	83	municipality with a population of less than 500,000;
84	84	(2) grants under this subchapter to any other
85	85	political subdivision that is not a county or municipality; or
86	86	(3) planning for, and acquisition, operation, and
87	87	development of, outdoor recreation and conservation resources of
88	88	this state and the administrative expenses incident to the projects
89	89	or programs authorized under Subchapter D, Chapter 13.
90	90	(b) Money deposited to the credit of the account under
91	91	Section 24.003(a)(1) may be used only for the purposes described by
92	92	Section 151.801(c-1), Tax Code.
93	93	SECTION 5. Section 24.003(a), Parks and Wildlife Code, is
94	94	amended to read as follows:
95	95	(a) The department shall deposit to the credit of the Texas
96	96	recreation and parks account:
97	97	(1) credits made to the department under Section
98	98	151.801, Tax Code, in an amount not to exceed the amount of the tax
99	99	proceeds allocated by the legislature to the account under Section
100	100	151.801(c-1), Tax Code [appropriated from the account for use
101	101	during the then-current state fiscal biennium plus the amount
102	102	necessary to fund the cost of state contributions for benefits of
103	103	department employees whose salaries or wages are paid from the
104	104	account]; and
105	105	(2) money from any other source authorized by law.
106	106	SECTION 6. Section 24.053(a), Parks and Wildlife Code, is
107	107	amended to read as follows:
108	108	(a) The department shall deposit to the credit of the large
109	109	county and municipality recreation and parks account:
110	110	(1) credits made to the department under Section
111	111	151.801, Tax Code, in an amount not to exceed the amount of the tax
112	112	proceeds allocated by the legislature to the account under Section
113	113	151.801(c-1), Tax Code, to be used only for the purposes provided by
114	114	that section [appropriated from the account for use during the
115	115	then-current state fiscal biennium plus the amount necessary to
116	116	fund the cost of state contributions for benefits of department
117	117	employees whose salaries or wages are paid from the account]; and
118	118	(2) money from any other source authorized by law.
119	119	SECTION 7. Section 151.801(c), Tax Code, is amended to read
120	120	as follows:
121	121	(c) The proceeds from the collection of the taxes imposed by
122	122	this chapter on the sale, storage, or use of sporting goods shall be
123	123	deposited as follows:
124	124	(1) an amount equal to 94 percent of the proceeds shall
125	125	be credited to the Parks and Wildlife Department for the purposes
126	126	described by Subsection (c-1) and deposited to department accounts
127	127	as provided by that subsection [specified in the Parks and Wildlife
128	128	Code]; and
129	129	(2) an amount equal to six percent of the proceeds
130	130	shall be credited to the Texas Historical Commission and deposited
131	131	to the credit of the historic site account under [as specified in]
132	132	Section 442.073, Government Code.
133	133	SECTION 8. Section 151.801(c-1), Tax Code, as repealed by
134	134	Chapter 82 (S.B. 1366), Acts of the 84th Legislature, Regular
135	135	Session, 2015, and amended by Chapter 145 (H.B. 158), Acts of the
136	136	84th Legislature, Regular Session, 2015, is reenacted and amended
137	137	to read as follows:
138	138	(c-1) The legislature shall allocate the money [Money]
139	139	credited to the Parks and Wildlife Department [accounts] under
140	140	Subsection (c) to department accounts specified in the Parks and
141	141	Wildlife Code in specific amounts provided in the General
142	142	Appropriations Act, and those amounts may be used only for the
143	143	following purposes [may be appropriated only]:
144	144	(1) to acquire, operate, maintain, and make capital
145	145	improvements to parks;
146	146	(2) for a purpose authorized under Chapter 24, Parks
147	147	and Wildlife Code; [and]
148	148	(3) to pay debt service on bonds issued by the
149	149	department;
150	150	(4) to fund the state contributions for [employee]
151	151	benefits and benefit-related costs attributable to the salaries and
152	152	wages of department [of Parks and Wildlife Department] employees
153	153	[whose salaries or wages are] paid from sporting goods sales tax
154	154	receipts; and
155	155	(5) to fund the state contributions for annuitant
156	156	group coverages under the group benefits program operated by the
157	157	Employees Retirement System of Texas under Chapter 1551, Insurance
158	158	Code [those department accounts].
159	159	SECTION 9. Section 151.801(d), Tax Code, is amended to read
160	160	as follows:
161	161	(d) The comptroller shall determine the amount to be
162	162	deposited to the highway fund under Subsection (b) according to
163	163	available statistical data indicating the estimated average or
164	164	actual consumption or sales of lubricants used to propel motor
165	165	vehicles over the public roadways. The comptroller shall determine
166	166	the amounts to be deposited to the [funds or] accounts under
167	167	Subsection (c) according to available statistical data indicating
168	168	the estimated or actual total receipts in this state from taxable
169	169	sales of sporting goods, and according to the specific amounts
170	170	provided in the General Appropriations Act in accordance with
171	171	Subsection (c-1). The comptroller shall determine the amount to be
172	172	deposited to the fund under Subsection (c-2) according to available
173	173	statistical data indicating the estimated or actual total receipts
174	174	in this state from taxes imposed on sales at retail of fireworks. If
175	175	satisfactory data are not available, the comptroller may require
176	176	taxpayers who make taxable sales or uses of those lubricants, of
177	177	sporting goods, or of fireworks to report to the comptroller as
178	178	necessary to make the allocation required by Subsection (b), (c),
179	179	or (c-2).
180	180	SECTION 10. (a) This Act takes effect only if the
181	181	constitutional amendment proposed by the 86th Legislature, Regular
182	182	Session, 2019, requiring the automatic appropriation of the net
183	183	revenue received from the collection of state taxes imposed on the
184	184	sale, storage, use, or other consumption in this state of certain
185	185	sporting goods to the Parks and Wildlife Department and the Texas
186	186	Historical Commission is approved by the voters. If that amendment
187	187	is not approved by the voters, this Act has no effect.
188	188	(b) If this Act takes effect as provided by Subsection (a)
189	189	of this section:
190	190	(1) Section 442.073, Government Code, as reenacted and
191	191	amended by this Act, takes effect January 1, 2020; and
192	192	(2) the other provisions of this Act take effect
193	193	September 1, 2021.