By: Oliveira H.B. No. 706
73R2110 MLR-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the creation of, the allocation of revenue to, and the
1-3 uses of the Texas recreation and parks fund, including the
1-4 dedication of revenue from the sales tax on sporting goods.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 11.035, Parks and Wildlife Code, is
1-7 amended by amending Subsection (b) and adding Subsection (c) to
1-8 read as follows:
1-9 (b) The department shall deposit to the credit of the state
1-10 parks fund all revenue, less allowable costs, received from the
1-11 following sources:
1-12 (1) grants or operation of concessions in state parks
1-13 or fishing piers;
1-14 (2) publications on state parks, state historic sites,
1-15 or state scientific areas;
1-16 (3) fines or penalties received from violations of
1-17 regulations governing parks issued pursuant to Subchapter B,
1-18 Chapter 13, of this code;
1-19 (4) fees and revenue collected under Section 11.027(b)
1-20 or (c) of this code that are associated with state park lands;
1-21 <and>
1-22 (5) taxable sales of sporting goods, as determined
1-23 under Section 151.801, Tax Code, and allocated under Section 24.003
1-24 of this code; and
2-1 (6) any other source provided by law.
2-2 (c) The amount of revenue deposited to the credit of the
2-3 state parks fund under Section 24.003 of this code may be used to
2-4 retire debt and plan, acquire, develop, maintain, operate, and
2-5 renovate state parks.
2-6 SECTION 2. Section 24.001(8), Parks and Wildlife Code, is
2-7 amended to read as follows:
2-8 (8) "Fund" means the Texas recreation and parks fund
2-9 <local parks, recreation, and open space fund>.
2-10 SECTION 3. Section 24.002, Parks and Wildlife Code, is
2-11 amended to read as follows:
2-12 Sec. 24.002. FUND ESTABLISHED. (a) The Texas recreation
2-13 and parks fund <local parks, recreation, and open space fund> is
2-14 <established> in the state treasury.
2-15 (b) The state treasurer shall establish a separate
2-16 interest-bearing account for the Texas recreation and parks fund.
2-17 Except as provided by Section 24.003(b) of this code, income from
2-18 investments of the fund shall be deposited to the credit of the
2-19 fund.
2-20 (c) The comptroller may not merge, consolidate, or segregate
2-21 the Texas recreation and parks fund as an account within another
2-22 fund group.
2-23 SECTION 4. Section 24.003, Parks and Wildlife Code, is
2-24 amended to read as follows:
2-25 Sec. 24.003. <USE OF> FUND: REVENUE SOURCE; ALLOCATIONS.
2-26 (a) Except as provided by Subsection (b) of this section, revenue
2-27 from taxable sales of sporting goods under Section 151.801, Tax
3-1 Code, shall be allocated as follows:
3-2 (1) two-thirds to the fund; and
3-3 (2) one-third to the state parks fund <Appropriations
3-4 from the fund may be used only for assistance grants under Section
3-5 24.004 of this code, direct grants under Section 24.005 of this
3-6 code, and the uses permitted under Section 24.006 of this code>.
3-7 (b) When the balance in the fund is $500 million or more,
3-8 all income from investments of the fund and all revenue from
3-9 taxable sales of sporting goods under Section 151.801, Tax Code,
3-10 shall be allocated as follows:
3-11 (1) 50 percent to the state parks fund; and
3-12 (2) 50 percent to the fund <The department is
3-13 authorized to spend up to 20 percent of the amount of the fund
3-14 appropriated each fiscal year if adequate federal funds are not
3-15 available for assistance grants, matching grants, and direct
3-16 expenditures for use in rural areas in this state>.
3-17 (c) One-half of the funds deposited to the credit of the
3-18 fund under Subsection (a)(1) of this section and all of the funds
3-19 deposited to the credit of the fund under Subsection (b)(2) of this
3-20 section may be used only for grants under Sections 24.004 and
3-21 24.005 of this code, and the remainder, including unexpended fund
3-22 balances at the end of a fiscal year, is not subject to
3-23 appropriation.
3-24 SECTION 5. Section 24.005(b), Parks and Wildlife Code, is
3-25 amended to read as follows:
3-26 (b) In establishing the program of grants under this
3-27 section, the department may <shall> adopt those allocation
4-1 formulas, conditions for fund uses, and other procedural
4-2 requirements, to the extent not inconsistent with this chapter, as
4-3 are provided for the land and water conservation fund established
4-4 by Section 460l-4, Title 16, United States Code, and the rules and
4-5 regulations for grant assistance made from that fund.
4-6 SECTION 6. Section 101.009(b), Tax Code, is amended to read
4-7 as follows:
4-8 (b) <Cigarette tax revenue allocated under Section
4-9 154.603(b) of this code shall be allocated as provided by Section
4-10 154.603 of this code.> Motor fuel tax revenue shall be allocated
4-11 and deposited as provided by Subchapter F of Chapter 153 of this
4-12 code.
4-13 SECTION 7. Section 151.801, Tax Code, is amended to read as
4-14 follows:
4-15 Sec. 151.801. Disposition of Proceeds. (a) Except for the
4-16 amounts <amount> allocated under Subsections <Subsection> (b) and
4-17 (c) <of this section>, all proceeds from the collection of the
4-18 taxes imposed by this chapter shall be deposited to the credit of
4-19 the general revenue fund.
4-20 (b) The amount of the proceeds from the collection of the
4-21 taxes imposed by this chapter on the sale, storage, or use of
4-22 lubricating and motor oils used to propel motor vehicles over the
4-23 public roadways shall be deposited to the credit of the state
4-24 highway fund.
4-25 (c) The proceeds from the collection of the taxes imposed by
4-26 this chapter on the sale, storage, or use of sporting goods shall
4-27 be deposited to the credit of the state parks fund and the Texas
5-1 recreation and parks fund in the amounts provided by Section
5-2 24.003, Parks and Wildlife Code.
5-3 (d) The comptroller shall certify the amount to be deposited
5-4 to the highway fund under Subsection (b) <of this section> to the
5-5 treasurer according to <on the basis of> available statistical data
5-6 indicating the estimated average or actual consumption or sales of
5-7 lubricants used to propel motor vehicles over the public roadways.
5-8 The comptroller shall certify the amounts to be deposited to the
5-9 funds under Subsection (c) to the treasurer according to available
5-10 statistical data indicating the estimated or actual total receipts
5-11 in this state from taxable sales of sporting goods. If
5-12 satisfactory data are not available, the comptroller may require
5-13 taxpayers who make taxable sales or uses of those lubricants or of
5-14 sporting goods to report to the comptroller as necessary to make
5-15 the allocation required by Subsection (b) or (c) <of this section>.
5-16 (e) <(d)> In this section:
5-17 (1) "Motor<,-"motor> vehicle" means a trailer, a
5-18 semitrailer, or a self-propelled vehicle in or by which a person or
5-19 property can be transported upon a public highway. "Motor vehicle"
5-20 does not include a device moved only by human power or used
5-21 exclusively on stationary rails or tracks, a farm machine, a farm
5-22 trailer, a road-building machine, or a self-propelled vehicle used
5-23 exclusively to move farm machinery, farm trailers, or road-building
5-24 machinery.
5-25 (2) "Sporting goods" means an item of tangible
5-26 personal property:
5-27 (A) the primary purpose of which is for use in a
6-1 sport or sporting activity; or
6-2 (B) that is sold for use in a sporting activity.
6-3 SECTION 8. Section 154.603(b), Tax Code, is amended to read
6-4 as follows:
6-5 (b) The revenue remaining after the deductions for the
6-6 purposes provided by Section 154.602 <of this code> and allocation
6-7 under Subsection (a) <of this section> is allocated<:>
6-8 <(1) 50 cents per 1,000 cigarettes to the state parks
6-9 fund;>
6-10 <(2) 50 cents per 1,000 cigarettes to the local parks,
6-11 recreation and open space fund; and>
6-12 <(3) the remainder> to the general revenue fund.
6-13 SECTION 9. Section 24.006, Parks and Wildlife Code, and
6-14 Sections 154.603(c) and (d), Tax Code, are repealed.
6-15 SECTION 10. (a) On the effective date of this Act all
6-16 unencumbered funds in the Texas local parks, recreation, and open
6-17 space fund shall be transferred to the Texas recreation and parks
6-18 fund.
6-19 (b) Allocations for the biennium beginning September 1,
6-20 1993, are subject to the following restrictions:
6-21 (1) not more than $12 million of the total tax revenue
6-22 collected from the sale of sporting goods and allocated to the
6-23 state parks fund may be spent to plan, acquire, develop, maintain,
6-24 operate, or renovate state parks; and
6-25 (2) not more than $12 million of the total tax revenue
6-26 collected from the sale of sporting goods and allocated to the
6-27 Texas recreation and parks fund may be used for grant programs
7-1 under Sections 24.004 and 24.005, Parks and Wildlife Code.
7-2 SECTION 11. This Act takes effect September 1, 1993.
7-3 SECTION 12. The importance of this legislation and the
7-4 crowded condition of the calendars in both houses create an
7-5 emergency and an imperative public necessity that the
7-6 constitutional rule requiring bills to be read on three several
7-7 days in each house be suspended, and this rule is hereby suspended.