By: Kolkhorst, et al. S.J.R. No. 24
(Cyrier, Price, Zerwas, Turner of Tarrant, Rose, et al.)
proposing a constitutional amendment relating to the appropriation
of the net revenue received from the imposition of state sales and
use taxes on sporting goods.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 7-d to read as follows:
Sec. 7-d. (a) For each state fiscal year, the net revenue
received from the collection of any state taxes imposed on the sale,
storage, use, or other consumption in this state of sporting goods
that were subject to taxation on January 1, 2019, under Chapter 151,
Tax Code, is automatically appropriated when received to the Parks
and Wildlife Department and the Texas Historical Commission, or
their successors in function, and is allocated between those
agencies as provided by general law. The legislature by general law
may provide limitations on the use of money appropriated under this
subsection.
(b) In this section, "sporting goods" means an item of
tangible personal property designed and sold for use in a sport or
sporting activity, excluding apparel and footwear except that which
is suitable only for use in a sport or sporting activity, and
excluding board games, electronic games and similar devices,
aircraft and powered vehicles, and replacement parts and
accessories for any excluded item.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 86th Legislature,
Regular Session, 2019, dedicating the revenue received from the
existing state sales and use taxes that are imposed on sporting
goods to the Texas Parks and Wildlife Department and the Texas
Historical Commission to protect Texas' natural areas, water
quality, and history by acquiring, managing, and improving state
and local parks and historic sites while not increasing the rate of
the state sales and use taxes.
(b) Section 7-d, Article VIII, of this constitution takes
effect September 1, 2021, and applies only to state tax revenue
collected on or after that date.
(c) This temporary provision expires January 1, 2022.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 5, 2019.
The ballot shall be printed to provide for voting for or against the
proposition: "The constitutional amendment dedicating the revenue
received from the existing state sales and use taxes that are
imposed on sporting goods to the Texas Parks and Wildlife
Department and the Texas Historical Commission to protect Texas'
natural areas, water quality, and history by acquiring, managing,
and improving state and local parks and historic sites while not
increasing the rate of the state sales and use taxes."