By: Walle H.J.R. No. 185
 
 
 
A JOINT RESOLUTION
  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."