By Montford S.B. No. 767
74R5456 CBH-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the allocation of certain sales and tax revenue to the
1-3 Texas cultural endowment fund.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 151.801, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 151.801. DISPOSITION OF PROCEEDS. (a) Except for the
1-8 amounts allocated under Subsections (b), <and> (c), and (d), all
1-9 proceeds from the collection of the taxes imposed by this chapter
1-10 shall be deposited to the credit of the general revenue fund.
1-11 (b) The amount of the proceeds from the collection of the
1-12 taxes imposed by this chapter on the sale, storage, or use of
1-13 lubricating and motor oils used to propel motor vehicles over the
1-14 public roadways shall be deposited to the credit of the state
1-15 highway fund.
1-16 (c) The proceeds from the collection of the taxes imposed by
1-17 this chapter on the sale, storage, or use of sporting goods shall
1-18 be deposited as follows:
1-19 (1) For the period beginning September 1, 1993, and
1-20 ending August 31, 1995, an amount equal to 50 cents per 1,000
1-21 cigarettes shall be deposited to the credit of the general revenue
1-22 fund, state parks account, and an amount equal to 50 cents per
1-23 1,000 cigarettes shall be deposited to the credit of the general
1-24 revenue fund, Texas recreation and parks account, and the balance
2-1 shall be retained in the general revenue fund.
2-2 (2) Beginning September 1, 1995, the taxes collected
2-3 shall be credited to the Parks and Wildlife Department and
2-4 deposited as specified in the Parks and Wildlife Code. The
2-5 comptroller shall not credit in excess of $32 million in sporting
2-6 goods tax revenue annually to the Parks and Wildlife Department.
2-7 (d) An amount equal to the amount of revenue derived from
2-8 the collection of taxes imposed by this chapter at the rate of one
2-9 percent on the sale, storage, or use of cultural services and
2-10 related tangible personal property shall be deposited to the credit
2-11 of the Texas cultural endowment fund established under Section
2-12 444.026, Government Code. This subsection expires on the earlier
2-13 of September 1, 2005, or the date on which the Texas cultural
2-14 endowment fund has a balance of $200 million. Section 403.094(h),
2-15 Government Code, does not apply to the funds described by this
2-16 subsection.
2-17 (e) The comptroller shall certify the amount to be deposited
2-18 to the highway fund under Subsection (b) to the treasurer according
2-19 to available statistical data indicating the estimated average or
2-20 actual consumption or sales of lubricants used to propel motor
2-21 vehicles over the public roadways. The comptroller shall certify
2-22 the amounts to be deposited to the funds or accounts under
2-23 Subsection (c) to the treasurer according to available statistical
2-24 data indicating the estimated or actual total receipts in this
2-25 state from taxable sales of sporting goods. The comptroller shall
2-26 certify the amounts to be deposited to the Texas cultural endowment
2-27 fund under Subsection (d) to the treasurer according to available
3-1 statistical data indicating the estimated or actual total receipts
3-2 in this state from taxable sales of cultural services and related
3-3 tangible personal property. If satisfactory data are not
3-4 available, the comptroller may require taxpayers who make taxable
3-5 sales or uses of those lubricants, <or of> sporting goods, or
3-6 cultural services to report to the comptroller as necessary to make
3-7 the allocation required by Subsection (b), <or> (c), or (d).
3-8 (f) <(e)> In this section:
3-9 (1) "Motor vehicle" means a trailer, a semitrailer, or
3-10 a self-propelled vehicle in or by which a person or property can be
3-11 transported upon a public highway. "Motor vehicle" does not
3-12 include a device moved only by human power or used exclusively on
3-13 stationary rails or tracks, a farm machine, a farm trailer, a
3-14 road-building machine, or a self-propelled vehicle used exclusively
3-15 to move farm machinery, farm trailers, or road-building machinery.
3-16 (2) "Sporting goods" means an item of tangible
3-17 personal property designed and sold for use in a sport or sporting
3-18 activity, excluding apparel and footwear except that which is
3-19 suitable only for use in a sport or sporting activity, and
3-20 excluding board games, electronic games and similar devices,
3-21 aircraft and powered vehicles, and replacement parts and
3-22 accessories for any excluded item.
3-23 (3) "Cultural services and related tangible personal
3-24 property" means that portion of taxable amusement services
3-25 attributable to motion picture theaters, amusement-and-recreation
3-26 services, art galleries, museums, and botanical and zoological
3-27 gardens and includes tangible personal property sold by those
4-1 entities as part of or in relation to their amusement services.
4-2 SECTION 2. This Act takes effect September 1, 1995.
4-3 SECTION 3. The importance of this legislation and the
4-4 crowded condition of the calendars in both houses create an
4-5 emergency and an imperative public necessity that the
4-6 constitutional rule requiring bills to be read on three several
4-7 days in each house be suspended, and this rule is hereby suspended.