Bill Text: TX HJR185 | 2023-2024 | 88th Legislature | Introduced
Bill Title: 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.
Spectrum: Moderate Partisan Bill (Democrat 8-1)
Status: (Introduced - Dead) 2023-03-23 - Referred to Appropriations [HJR185 Detail]
Download: Texas-2023-HJR185-Introduced.html
By: Walle | H.J.R. No. 185 |
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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, Section 7-d is | ||
amended to read as follows: | ||
Sec. 7-d. (a) Subject to Subsection (b) of this section, | ||
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. Of revenue allocated to the Texas Parks and Wildlife | ||
Department, an amount equal to five percent of the net revenue | ||
received is automatically appropriated to the State Park Land | ||
Acquisition Trust Fund established under Chapter 11, Parks and | ||
Wildlife Code. The legislature by general law may provide | ||
limitations on the use of money appropriated under this subsection. | ||
(b) The legislature by adoption of a resolution approved by | ||
a record vote of two-thirds of the members of each house of the | ||
legislature may direct the comptroller of public accounts to reduce | ||
the amount of money appropriated to the Parks and Wildlife | ||
Department and the Texas Historical Commission, or their successors | ||
in function, under Subsection (a) of this section. The comptroller | ||
may be directed to make that reduction only: | ||
(1) in the state fiscal year in which the resolution is | ||
adopted, or in either of the following two state fiscal years; and | ||
(2) by an amount that does not result in a reduction of | ||
more than 50 percent of the amount that would otherwise be | ||
appropriated to the Parks and Wildlife Department and the Texas | ||
Historical Commission, or their successors in function, in the | ||
affected state fiscal year under Subsection (a) of this section. | ||
(c) Money appropriated to the Parks and Wildlife Department | ||
and the Texas Historical Commission, or their successors in | ||
function, under Subsection (a) of this section may not be | ||
considered available for certification by the comptroller of public | ||
accounts under Section 49a(b), Article III, of this constitution. | ||
(d) 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. This proposed constitutional amendment shall be | ||
submitted to the voters at an election to be held November 7, 2023. | ||
The ballot shall be printed to provide for voting for or against the | ||
proposition: "The constitutional amendment dedicating five percent | ||
of the revenue received from the existing state sales and use taxes | ||
that are imposed on sporting goods to the Texas Parks and Wildlife | ||
Department for the acquisition of state park lands." |