Texas 2023 - 88th Regular

Texas House Bill HJR185 Compare Versions

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1	1	By: Walle H.J.R. No. 185
2	2
3	3
4	4	A JOINT RESOLUTION
5	5	proposing a constitutional amendment relating to the appropriation
6	6	of the net revenue received from the imposition of state sales and
7	7	use taxes on sporting goods.
8	8	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Article VIII, Texas Constitution, Section 7-d is
10	10	amended to read as follows:
11	11	Sec. 7-d. (a) Subject to Subsection (b) of this section,
12	12	for each state fiscal year, the net revenue received from the
13	13	collection of any state taxes imposed on the sale, storage, use, or
14	14	other consumption in this state of sporting goods that were subject
15	15	to taxation on January 1, 2019, under Chapter 151, Tax Code, is
16	16	automatically appropriated when received to the Parks and Wildlife
17	17	Department and the Texas Historical Commission, or their successors
18	18	in function, and is allocated between those agencies as provided by
19	19	general law. Of revenue allocated to the Texas Parks and Wildlife
20	20	Department, an amount equal to five percent of the net revenue
21	21	received is automatically appropriated to the State Park Land
22	22	Acquisition Trust Fund established under Chapter 11, Parks and
23	23	Wildlife Code. The legislature by general law may provide
24	24	limitations on the use of money appropriated under this subsection.
25	25	(b) The legislature by adoption of a resolution approved by
26	26	a record vote of two-thirds of the members of each house of the
27	27	legislature may direct the comptroller of public accounts to reduce
28	28	the amount of money appropriated to the Parks and Wildlife
29	29	Department and the Texas Historical Commission, or their successors
30	30	in function, under Subsection (a) of this section. The comptroller
31	31	may be directed to make that reduction only:
32	32	(1) in the state fiscal year in which the resolution is
33	33	adopted, or in either of the following two state fiscal years; and
34	34	(2) by an amount that does not result in a reduction of
35	35	more than 50 percent of the amount that would otherwise be
36	36	appropriated to the Parks and Wildlife Department and the Texas
37	37	Historical Commission, or their successors in function, in the
38	38	affected state fiscal year under Subsection (a) of this section.
39	39	(c) Money appropriated to the Parks and Wildlife Department
40	40	and the Texas Historical Commission, or their successors in
41	41	function, under Subsection (a) of this section may not be
42	42	considered available for certification by the comptroller of public
43	43	accounts under Section 49a(b), Article III, of this constitution.
44	44	(d) In this section, "sporting goods" means an item of
45	45	tangible personal property designed and sold for use in a sport or
46	46	sporting activity, excluding apparel and footwear except that which
47	47	is suitable only for use in a sport or sporting activity, and
48	48	excluding board games, electronic games and similar devices,
49	49	aircraft and powered vehicles, and replacement parts and
50	50	accessories for any excluded item
51	51	SECTION 2. This proposed constitutional amendment shall be
52	52	submitted to the voters at an election to be held November 7, 2023.
53	53	The ballot shall be printed to provide for voting for or against the
54	54	proposition: "The constitutional amendment dedicating five percent
55	55	of the revenue received from the existing state sales and use taxes
56	56	that are imposed on sporting goods to the Texas Parks and Wildlife
57	57	Department for the acquisition of state park lands."