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A BILL TO BE ENTITLED
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AN ACT
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relating to the establishment of the Texas Youth Livestock Show |
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Fund. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Title 3, Agriculture Code, is amended by adding |
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Chapter 50E to read as follows: |
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CHAPTER 50E TEXAS YOUTH LIVESTOCK SHOW FUND |
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Sec. 50E.001. DEFINITIONS. In this chapter: |
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(1) "Commission" means the Agriculture Commission; |
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and |
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(2) "Youth livestock show" means a youth livestock |
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show that is part of the Texas Livestock Validation program and less |
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than 10 years old, or is a regional youth livestock show. |
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Sec. 50E.002. ESTABLISHMENT OF THE TEXAS YOUTH LIVESTOCK |
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SHOW FUND. (a) The commission shall establish a Texas youth |
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livestock show fund to provide financial assistance in the form of |
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grants to youth livestock shows in the State of Texas. |
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(b) The commission shall administer the grant program under |
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this section. |
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Sec. 50E.003. ALLOCATION OF CERTAIN FUNDS. (a) In each |
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state fiscal biennium, the comptroller shall deposit the amounts |
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allocated under Section 151.801(c-4), Tax Code, into the fund |
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established under Section 50E.002, Agriculture Code, until the |
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comptroller determines that the balance of the fund is $15 million. |
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(b) Once the comptroller determines the balance of the fund |
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established under Section 50E.002, Agriculture Code, has reached |
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$15 million, for the remainder of that fiscal biennium the |
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comptroller shall deposit the amounts allocated under Section |
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151.801(c-4), Tax Code, into the general revenue fund. |
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SECTION 2. Section 151.801, Tax Code, is amended by |
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amending Subsections (a) and (d) and adding Subsection (c-4) as |
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follows: |
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(a) Except for the amounts allocated under Subsections (b), |
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(c), (c-2), and (c-3), and (c-4) all proceeds from the collection of |
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the taxes imposed by this chapter shall be deposited to the credit |
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of the general revenue fund. |
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(c-4) Subject to the limitation imposed under Section |
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50E.003, Agriculture Code, an amount equal to the proceeds from the |
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collection of the taxes imposed by this chapter on the sale, |
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storage, or use of livestock show animal feed, including goat, |
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lamb, pig, chicken, turkey, rabbit, cattle feed, and show |
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supplements, and livestock show animal grooming supplies shall be |
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deposited to the credit of the fund administered by the Agriculture |
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Commission as established under Section 50E.002, Agriculture Code. |
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(d) The comptroller shall determine the amount to be |
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deposited to the highway fund under Subsection (b) according to |
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available statistical data indicating the estimated average or |
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actual consumption or sales of lubricants used to propel motor |
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vehicles over the public roadways. The comptroller shall determine |
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the amounts to be deposited to the funds or accounts under |
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Subsection (c) according to available statistical data indicating |
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the estimated or actual total receipts in this state from taxable |
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sales of sporting goods. The comptroller shall determine the amount |
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to be deposited to the fund under Subsection (c-2) according to |
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available statistical data indicating the estimated or actual total |
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receipts in this state from taxes imposed on sales at retail of |
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fireworks. The comptroller shall determine the amount to be |
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deposited to the account under Subsection (c-3) according to |
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available statistical data indicating the estimated or actual total |
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receipts in this state from taxable sales of horse feed, horse |
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supplements, horse tack, horse bedding and grooming supplies, and |
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other taxable expenditures directly related to horse ownership, |
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riding, or boarding. The comptroller shall determine the amount to |
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be deposited to the fund under Subsection (c-4) according to |
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available statistical data indicating the estimated or actual total |
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receipts in this state from taxes imposed on sales at retail of |
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livestock show animal feed, including goat, lamb, pig, chicken, |
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turkey, rabbit, cattle feed, and show supplements, and livestock |
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show animal grooming supplies. If satisfactory data are not |
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available, the comptroller may require taxpayers who make taxable |
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sales or uses of those lubricants, of sporting goods, of fireworks, |
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or of horse feed, horse supplements, horse tack, horse bedding and |
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grooming supplies, or other taxable expenditures directly related |
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to horse ownership, riding, or boarding, or livestock show animal |
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feed, including goat, lamb, pig, chicken, turkey, rabbit, cattle |
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feed, and show supplements, and livestock show animal grooming |
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supplies to report to the comptroller as necessary to make the |
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allocation required by Subsection (b), (c), (c-2), or(c-3), or |
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(c-4). |
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SECTION 3. This Act takes effect September 1, 2021. |