1-1 By: Montford S.B. No. 767
1-2 (In the Senate - Filed February 27, 1995; February 27, 1995,
1-3 read first time and referred to Committee on Finance; May 9, 1995,
1-4 reported adversely, with favorable Committee Substitute by the
1-5 following vote: Yeas 8, Nays 0; May 9, 1995, sent to printer.)
1-6 COMMITTEE SUBSTITUTE FOR S.B. No. 767 By: Montford
1-7 A BILL TO BE ENTITLED
1-8 AN ACT
1-9 relating to the allocation of certain sales tax revenue to the
1-10 Texas cultural endowment fund.
1-11 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-12 SECTION 1. Section 151.801, Tax Code, is amended to read as
1-13 follows:
1-14 Sec. 151.801. Disposition of Proceeds. (a) Except for the
1-15 amounts allocated under Subsections (b), <and> (c), and (d), all
1-16 proceeds from the collection of the taxes imposed by this chapter
1-17 shall be deposited to the credit of the general revenue fund.
1-18 (b) The amount of the proceeds from the collection of the
1-19 taxes imposed by this chapter on the sale, storage, or use of
1-20 lubricating and motor oils used to propel motor vehicles over the
1-21 public roadways shall be deposited to the credit of the state
1-22 highway fund.
1-23 (c) The proceeds from the collection of the taxes imposed by
1-24 this chapter on the sale, storage, or use of sporting goods shall
1-25 be deposited as follows:
1-26 (1) For the period beginning September 1, 1993, and
1-27 ending August 31, 1995, an amount equal to 50 cents per 1,000
1-28 cigarettes shall be deposited to the credit of the general revenue
1-29 fund, state parks account, and an amount equal to 50 cents per
1-30 1,000 cigarettes shall be deposited to the credit of the general
1-31 revenue fund, Texas recreation and parks account, and the balance
1-32 shall be retained in the general revenue fund.
1-33 (2) Beginning September 1, 1995, the taxes collected
1-34 shall be credited to the Parks and Wildlife Department and
1-35 deposited as specified in the Parks and Wildlife Code. The
1-36 comptroller shall not credit in excess of $32 million in sporting
1-37 goods tax revenue annually to the Parks and Wildlife Department.
1-38 (d) An amount equal to the amount of revenue derived from
1-39 the collection of taxes imposed by this chapter at the rate of one
1-40 percent on the sale, storage, or use of cultural services and
1-41 related tangible personal property shall be deposited to the credit
1-42 of the Texas cultural endowment fund established under Section
1-43 444.026, Government Code. The comptroller shall not credit in
1-44 excess of $2 million in cultural services and related tangible
1-45 personal property tax revenue annually to the Texas cultural
1-46 endowment fund. This subsection expires on the earlier of
1-47 September 1, 2005, or the date on which the Texas cultural
1-48 endowment fund has a balance of $200 million. Section 403.094(h),
1-49 Government Code, does not apply to the funds described by this
1-50 subsection.
1-51 (e) The comptroller shall certify the amount to be deposited
1-52 to the highway fund under Subsection (b) to the treasurer according
1-53 to available statistical data indicating the estimated average or
1-54 actual consumption or sales of lubricants used to propel motor
1-55 vehicles over the public roadways. The comptroller shall certify
1-56 the amounts to be deposited to the funds or accounts under
1-57 Subsection (c) to the treasurer according to available statistical
1-58 data indicating the estimated or actual total receipts in this
1-59 state from taxable sales of sporting goods. The comptroller shall
1-60 certify the amounts to be deposited to the Texas cultural endowment
1-61 fund under Subsection (d) to the treasurer according to available
1-62 statistical data indicating the estimated or actual total receipts
1-63 in this state from taxable sales of cultural services and related
1-64 tangible personal property. If satisfactory data are not
1-65 available, the comptroller may require taxpayers who make taxable
1-66 sales or uses of those lubricants, <or of> sporting goods, or
1-67 cultural services and related tangible personal property to report
1-68 to the comptroller as necessary to make the allocation required by
2-1 Subsection (b), <or> (c), or (d).
2-2 (f) <(e)> In this section:
2-3 (1) "Motor vehicle" means a trailer, a semitrailer, or
2-4 a self-propelled vehicle in or by which a person or property can be
2-5 transported upon a public highway. "Motor vehicle" does not
2-6 include a device moved only by human power or used exclusively on
2-7 stationary rails or tracks, a farm machine, a farm trailer, a
2-8 road-building machine, or a self-propelled vehicle used exclusively
2-9 to move farm machinery, farm trailers, or road-building machinery.
2-10 (2) "Sporting goods" means an item of tangible
2-11 personal property designed and sold for use in a sport or sporting
2-12 activity, excluding apparel and footwear except that which is
2-13 suitable only for use in a sport or sporting activity, and
2-14 excluding board games, electronic games and similar devices,
2-15 aircraft and powered vehicles, and replacement parts and
2-16 accessories for any excluded item.
2-17 (3) "Cultural services and related tangible personal
2-18 property" means that portion of taxable amusement services
2-19 attributable to motion picture theaters, amusement-and-recreation
2-20 services, art galleries, museums, and botanical and zoological
2-21 gardens and includes tangible personal property sold by those
2-22 entities as part of or in relation to their amusement services.
2-23 SECTION 2. This Act takes effect September 1, 1995.
2-24 SECTION 3. The importance of this legislation and the
2-25 crowded condition of the calendars in both houses create an
2-26 emergency and an imperative public necessity that the
2-27 constitutional rule requiring bills to be read on three several
2-28 days in each house be suspended, and this rule is hereby suspended.
2-29 * * * * *