Bill Text: TX HB1214 | 2019-2020 | 86th Legislature | Comm Sub


Bill Title: Relating to the allocation to and use by the Parks and Wildlife Department and Texas Historical Commission of certain proceeds from the imposition of state sales and use taxes on sporting goods.

Spectrum: Bipartisan Bill

Status: (Introduced) 2019-04-23 - Laid on the table subject to call [HB1214 Detail]

Download: Texas-2019-HB1214-Comm_Sub.html
  86R5422 CJC-D
 
  By: Cyrier, Zerwas, Price, Turner of Tarrant, H.B. No. 1214
      Rose, et al.
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the allocation to and use by the Parks and Wildlife
  Department and Texas Historical Commission of certain proceeds from
  the imposition of state sales and use taxes on sporting goods.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 442.073, Government Code, is reenacted
  and amended to read as follows:
         Sec. 442.073.  HISTORIC SITE ACCOUNT. (a) The historic site
  account is a dedicated [separate] account in the general revenue
  fund.
         (b)  The account consists of:
               (1)  credits made to the account [commission] under
  Section 151.801, Tax Code;
               (2)  transfers to the account;
               (3)  interest earned on the account;
               (4)  fees and other revenue from operation of a
  historic site; and
               (5)  grants and donations accepted under Section
  442.074.
         (c)  A fee or other revenue generated at a historic site must
  be credited to the account.
         (d)  Money in the account may be used only to administer,
  operate, preserve, repair, expand, or otherwise maintain a historic
  site or to acquire a historical item appropriate to a historic site.
         [(e)     Any money in the account not used in a fiscal year
  remains in the account.     The account is exempt from the application
  of Section 403.095.]
         SECTION 2.  Section 11.035(b), Parks and Wildlife Code, is
  amended to read as follows:
         (b)  The department shall deposit to the credit of the state
  parks account all revenue, less allowable costs, received from the
  following sources:
               (1)  grants or operation of concessions in state parks
  or fishing piers;
               (2)  publications on state parks, state historic sites,
  or state scientific areas;
               (3)  fines or penalties received from violations of
  regulations governing parks issued pursuant to Subchapter B,
  Chapter 13;
               (4)  fees and revenue collected under Section 11.027(b)
  or (c) that are associated with state park lands;
               (5)  credits made to the department under Section
  151.801, Tax Code, in an amount not to exceed the amount of the tax
  proceeds allocated by the legislature to the account under Section
  151.801(c-1), Tax Code, to be used only for the purposes provided by
  that section [appropriated from the account for use during the
  then-current state fiscal biennium plus the amount necessary to
  fund the cost of state contributions for benefits of department
  employees whose salaries or wages are paid from the account]; and
               (6)  any other source provided by law.
         SECTION 3.  Sections 11.043(b) and (d), Parks and Wildlife
  Code, are amended to read as follows:
         (b)  The account consists of:
               (1)  credits made to the department under Section
  151.801, Tax Code, in an amount not to exceed the amount of the tax
  proceeds allocated by the legislature to the account under Section
  151.801(c-1), Tax Code [appropriated from the account for use
  during the then-current state fiscal biennium plus the amount
  necessary to fund the cost of state contributions for benefits of
  department employees whose salaries or wages are paid from the
  account];
               (2)  proceeds of revenue bonds issued under Section
  13.0045; and
               (3)  money from any other source authorized by law.
         (d)  The proceeds of bonds issued under Section 13.0045 and
  deposited to the account may be spent to finance parks and wildlife
  projects, including the repair, renovation, improvement, and
  equipping of parks and wildlife facilities. Money deposited to the
  credit of the account under Subsection (b)(1) may be used only for
  the purposes described by Section 151.801(c-1), Tax Code.
         SECTION 4.  Section 24.002, Parks and Wildlife Code, is
  amended to read as follows:
         Sec. 24.002.  TEXAS RECREATION AND PARKS ACCOUNT. (a) The
  Texas recreation and parks account is a separate account in the
  general revenue fund.  Except as provided by Subsection (b), money
  [Money] in the account may be used only for:
               (1)  grants under this subchapter to a county or
  municipality with a population of less than 500,000;
               (2)  grants under this subchapter to any other
  political subdivision that is not a county or municipality; or
               (3)  planning for, and acquisition, operation, and
  development of, outdoor recreation and conservation resources of
  this state and the administrative expenses incident to the projects
  or programs authorized under Subchapter D, Chapter 13.
         (b)  Money deposited to the credit of the account under
  Section 24.003(a)(1) may be used only for the purposes described by
  Section 151.801(c-1), Tax Code.
         SECTION 5.  Section 24.003(a), Parks and Wildlife Code, is
  amended to read as follows:
         (a)  The department shall deposit to the credit of the Texas
  recreation and parks account:
               (1)  credits made to the department under Section
  151.801, Tax Code, in an amount not to exceed the amount of the tax
  proceeds allocated by the legislature to the account under Section
  151.801(c-1), Tax Code [appropriated from the account for use
  during the then-current state fiscal biennium plus the amount
  necessary to fund the cost of state contributions for benefits of
  department employees whose salaries or wages are paid from the
  account]; and
               (2)  money from any other source authorized by law.
         SECTION 6.  Section 24.053(a), Parks and Wildlife Code, is
  amended to read as follows:
         (a)  The department shall deposit to the credit of the large
  county and municipality recreation and parks account:
               (1)  credits made to the department under Section
  151.801, Tax Code, in an amount not to exceed the amount of the tax
  proceeds allocated by the legislature to the account under Section
  151.801(c-1), Tax Code, to be used only for the purposes provided by
  that section [appropriated from the account for use during the
  then-current state fiscal biennium plus the amount necessary to
  fund the cost of state contributions for benefits of department
  employees whose salaries or wages are paid from the account]; and
               (2)  money from any other source authorized by law.
         SECTION 7.  Section 151.801(c), Tax Code, is amended to read
  as follows:
         (c)  The proceeds from the collection of the taxes imposed by
  this chapter on the sale, storage, or use of sporting goods shall be
  deposited as follows:
               (1)  an amount equal to 94 percent of the proceeds shall
  be credited to the Parks and Wildlife Department for the purposes
  described by Subsection (c-1) and deposited to department accounts
  as provided by that subsection [specified in the Parks and Wildlife
  Code]; and
               (2)  an amount equal to six percent of the proceeds
  shall be credited to the Texas Historical Commission and deposited
  to the credit of the historic site account under [as specified in]
  Section 442.073, Government Code.
         SECTION 8.  Section 151.801(c-1), Tax Code, as repealed by
  Chapter 82 (S.B. 1366), Acts of the 84th Legislature, Regular
  Session, 2015, and amended by Chapter 145 (H.B. 158), Acts of the
  84th Legislature, Regular Session, 2015, is reenacted and amended
  to read as follows:
         (c-1)  The legislature shall allocate the money [Money]
  credited to the Parks and Wildlife Department [accounts] under
  Subsection (c) to department accounts specified in the Parks and
  Wildlife Code in specific amounts provided in the General
  Appropriations Act, and those amounts may be used only for the
  following purposes [may be appropriated only]:
               (1)  to acquire, operate, maintain, and make capital
  improvements to parks;
               (2)  for a purpose authorized under Chapter 24, Parks
  and Wildlife Code; [and]
               (3)  to pay debt service on bonds issued by the
  department;
               (4)  to fund the state contributions for [employee]
  benefits and benefit-related costs attributable to the salaries and
  wages of department [of Parks and Wildlife Department] employees
  [whose salaries or wages are] paid from sporting goods sales tax
  receipts; and
               (5)  to fund the state contributions for annuitant
  group coverages under the group benefits program operated by the
  Employees Retirement System of Texas under Chapter 1551, Insurance
  Code [those department accounts].
         SECTION 9.  Section 151.801(d), Tax Code, is amended to read
  as follows:
         (d)  The comptroller shall determine the amount to be
  deposited to the highway fund under Subsection (b) according to
  available statistical data indicating the estimated average or
  actual consumption or sales of lubricants used to propel motor
  vehicles over the public roadways.  The comptroller shall determine
  the amounts to be deposited to the [funds or] accounts under
  Subsection (c) according to available statistical data indicating
  the estimated or actual total receipts in this state from taxable
  sales of sporting goods, and according to the specific amounts
  provided in the General Appropriations Act in accordance with
  Subsection (c-1).  The comptroller shall determine the amount to be
  deposited to the fund under Subsection (c-2) according to available
  statistical data indicating the estimated or actual total receipts
  in this state from taxes imposed on sales at retail of fireworks. If
  satisfactory data are not available, the comptroller may require
  taxpayers who make taxable sales or uses of those lubricants, of
  sporting goods, or of fireworks to report to the comptroller as
  necessary to make the allocation required by Subsection (b), (c),
  or (c-2).
         SECTION 10.  (a)  This Act takes effect only if the
  constitutional amendment proposed by the 86th Legislature, Regular
  Session, 2019, requiring the automatic appropriation of the net
  revenue received from the collection of state taxes imposed on the
  sale, storage, use, or other consumption in this state of certain
  sporting goods to the Parks and Wildlife Department and the Texas
  Historical Commission is approved by the voters. If that amendment
  is not approved by the voters, this Act has no effect.
         (b)  If this Act takes effect as provided by Subsection (a)
  of this section:
               (1)  Section 442.073, Government Code, as reenacted and
  amended by this Act, takes effect January 1, 2020; and
               (2)  the other provisions of this Act take effect
  September 1, 2021.
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