Texas 2019 - 86th Regular

Texas Senate Bill SJR24 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	S.J.R. No. 24
	1	+	By: Kolkhorst, et al. S.J.R. No. 24
	2	+	(Cyrier, Price, Zerwas, Turner of Tarrant, Rose, et al.)
2	3
3	4
4	5		proposing a constitutional amendment relating to the appropriation
5	6		of the net revenue received from the imposition of state sales and
6	7		use taxes on sporting goods.
7	8		BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	9		SECTION 1. Article VIII, Texas Constitution, is amended by
9	10		adding Section 7-d to read as follows:
10		-	Sec. 7-d. (a) Subject to Subsection (b) of this section,
11		-	for each state fiscal year, the net revenue received from the
12		-	collection of any state taxes imposed on the sale, storage, use, or
13		-	other consumption in this state of sporting goods that were subject
14		-	to taxation on January 1, 2019, under Chapter 151, Tax Code, is
15		-	automatically appropriated when received to the Parks and Wildlife
16		-	Department and the Texas Historical Commission, or their successors
17		-	in function, and is allocated between those agencies as provided by
18		-	general law. The legislature by general law may provide
19		-	limitations on the use of money appropriated under this subsection.
20		-	(b) The legislature by adoption of a resolution approved by
21		-	a record vote of two-thirds of the members of each house of the
22		-	legislature may direct the comptroller of public accounts to reduce
23		-	the amount of money appropriated to the Parks and Wildlife
24		-	Department and the Texas Historical Commission, or their successors
25		-	in function, under Subsection (a) of this section. The comptroller
26		-	may be directed to make that reduction only:
27		-	(1) in the state fiscal year in which the resolution is
28		-	adopted, or in either of the following two state fiscal years; and
29		-	(2) by an amount that does not result in a reduction of
30		-	more than 50 percent of the amount that would otherwise be
31		-	appropriated to the Parks and Wildlife Department and the Texas
32		-	Historical Commission, or their successors in function, in the
33		-	affected state fiscal year under Subsection (a) of this section.
34		-	(c) Money appropriated to the Parks and Wildlife Department
35		-	and the Texas Historical Commission, or their successors in
36		-	function, under Subsection (a) of this section may not be
37		-	considered available for certification by the comptroller of public
38		-	accounts under Section 49a(b), Article III, of this constitution.
39		-	(d) In this section, "sporting goods" means an item of
	11	+	Sec. 7-d. (a) For each state fiscal year, the net revenue
	12	+	received from the collection of any state taxes imposed on the sale,
	13	+	storage, use, or other consumption in this state of sporting goods
	14	+	that were subject to taxation on January 1, 2019, under Chapter 151,
	15	+	Tax Code, is automatically appropriated when received to the Parks
	16	+	and Wildlife Department and the Texas Historical Commission, or
	17	+	their successors in function, and is allocated between those
	18	+	agencies as provided by general law. The legislature by general law
	19	+	may provide limitations on the use of money appropriated under this
	20	+	subsection.
	21	+	(b) In this section, "sporting goods" means an item of
40	22		tangible personal property designed and sold for use in a sport or
41	23		sporting activity, excluding apparel and footwear except that which
42	24		is suitable only for use in a sport or sporting activity, and
43	25		excluding board games, electronic games and similar devices,
44	26		aircraft and powered vehicles, and replacement parts and
45	27		accessories for any excluded item.
46	28		SECTION 2. The following temporary provision is added to
47	29		the Texas Constitution:
48	30		TEMPORARY PROVISION. (a) This temporary provision applies
49	31		to the constitutional amendment proposed by the 86th Legislature,
50	32		Regular Session, 2019, dedicating the revenue received from the
51	33		existing state sales and use taxes that are imposed on sporting
52	34		goods to the Texas Parks and Wildlife Department and the Texas
53	35		Historical Commission to protect Texas' natural areas, water
54	36		quality, and history by acquiring, managing, and improving state
55	37		and local parks and historic sites while not increasing the rate of
56	38		the state sales and use taxes.
57	39		(b) Section 7-d, Article VIII, of this constitution takes
58	40		effect September 1, 2021, and applies only to state tax revenue
59	41		collected on or after that date.
60	42		(c) This temporary provision expires January 1, 2022.
61	43		SECTION 3. This proposed constitutional amendment shall be
62	44		submitted to the voters at an election to be held November 5, 2019.
63	45		The ballot shall be printed to provide for voting for or against the
64	46		proposition: "The constitutional amendment dedicating the revenue
65	47		received from the existing state sales and use taxes that are
66	48		imposed on sporting goods to the Texas Parks and Wildlife
67	49		Department and the Texas Historical Commission to protect Texas'
68	50		natural areas, water quality, and history by acquiring, managing,
69	51		and improving state and local parks and historic sites while not
70	52		increasing the rate of the state sales and use taxes."
71		-	______________________________ ______________________________
72		-	President of the Senate Speaker of the House
73		-	I hereby certify that S.J.R. No. 24 was adopted by the Senate
74		-	on April 10, 2019, by the following vote: Yeas 30, Nays 0; and that
75		-	the Senate concurred in House amendment on May 21, 2019, by the
76		-	following vote: Yeas 30, Nays 1.
77		-	______________________________
78		-	Secretary of the Senate
79		-	I hereby certify that S.J.R. No. 24 was adopted by the House,
80		-	with amendment, on April 23, 2019, by the following vote: Yeas 143,
81		-	Nays 1, one present not voting.
82		-	______________________________
83		-	Chief Clerk of the House
84		-	Received:
85		-	______________________________
86		-	Date
87		-	______________________________
88		-	Secretary of State