By Madla S.B. No. 1023
74R5643 DAK-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the use of certain tax revenue for publicly owned
1-3 airports.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 151.801, Tax Code, is amended by amending
1-6 Subsections (a) and (e) and adding Subsection (f) to read as
1-7 follows:
1-8 (a) Except for the amounts allocated under Subsections (b),
1-9 <and> (c), and (e), all proceeds from the collection of the taxes
1-10 imposed by this chapter shall be deposited to the credit of the
1-11 general revenue fund.
1-12 (e) The amount of the proceeds from the collection of the
1-13 taxes imposed by this chapter on the sale of aviation services,
1-14 aircraft, and aviation parts shall be deposited to the credit of
1-15 the public aviation account created by Subdivision 11, Section 6,
1-16 Chapter 344, Acts of the 49th Legislature, Regular Session, 1945
1-17 (Article 46c-6, Vernon's Texas Civil Statutes). The comptroller
1-18 shall certify the amount to be deposited to the account to the
1-19 treasurer according to available statistical data indicating the
1-20 estimated average or actual consumption or sales of aviation
1-21 services, aircraft, and aviation parts. If satisfactory data are
1-22 not available, the comptroller may require taxpayers who make
1-23 taxable sales or use of those taxable items to report to the
1-24 comptroller as necessary to make the allocation required by this
2-1 subsection.
2-2 (f) In this section:
2-3 (1) "Aviation part" means an item of tangible personal
2-4 property designed and sold for aeronautical purposes. The term
2-5 does not include an item of tangible personal property designed and
2-6 sold for agricultural purposes.
2-7 (2) "Motor vehicle" means a trailer, a semitrailer, or
2-8 a self-propelled vehicle in or by which a person or property can be
2-9 transported upon a public highway. "Motor vehicle" does not
2-10 include a device moved only by human power or used exclusively on
2-11 stationary rails or tracks, a farm machine, a farm trailer, a
2-12 road-building machine, or a self-propelled vehicle used exclusively
2-13 to move farm machinery, farm trailers, or road-building machinery.
2-14 (3) <(2)> "Sporting goods" means an item of tangible
2-15 personal property designed and sold for use in a sport or sporting
2-16 activity, excluding apparel and footwear except that which is
2-17 suitable only for use in a sport or sporting activity, and
2-18 excluding board games, electronic games and similar devices,
2-19 aircraft and powered vehicles, and replacement parts and
2-20 accessories for any excluded item.
2-21 SECTION 2. Section 171.401, Tax Code, is amended to read as
2-22 follows:
2-23 Sec. 171.401. DEPOSIT OF REVENUE <DEPOSITED IN GENERAL
2-24 REVENUE FUND>. (a) Except as provided by Subsection (b), the
2-25 <The> revenue from the tax imposed by this chapter on corporations
2-26 shall be deposited to the credit of the general revenue fund.
2-27 (b) Revenue from the tax imposed by this chapter shall be
3-1 deposited to the credit of the public aviation account created by
3-2 Subdivision 11, Section 6, Chapter 344, Acts of the 49th
3-3 Legislature, Regular Session, 1945 (Article 46c-6, Vernon's Texas
3-4 Civil Statutes), if the revenue is collected from taxes imposed on
3-5 a person engaged in:
3-6 (1) aviation services;
3-7 (2) the distribution, sale, manufacture, storage, or
3-8 repair of aircraft; or
3-9 (3) the sale, manufacture, or repair of aviation parts
3-10 and equipment.
3-11 SECTION 3. Section 6, Chapter 344, Acts of the 49th
3-12 Legislature, Regular Session, 1945 (Article 46c-6, Vernon's Texas
3-13 Civil Statutes), is amended by adding Subdivision 11 to read as
3-14 follows:
3-15 Subdiv. 11. Public Aviation Account. (a) A public aviation
3-16 account is created as a special account in the state highway fund.
3-17 (b) Money from the account may be appropriated only for the
3-18 benefit of publicly owned airports.
3-19 (c) Sections 403.094 and 403.095, Government Code, do not
3-20 apply to the account.
3-21 SECTION 4. This Act applies only to the distribution of
3-22 revenue collected on or after the effective date of this Act. The
3-23 distribution of revenue collected before the effective date of this
3-24 Act is governed by the law in effect at the time the revenue was
3-25 collected, and that law is continued in effect for the purpose of
3-26 the distribution of that revenue.
3-27 SECTION 5. The importance of this legislation and the
4-1 crowded condition of the calendars in both houses create an
4-2 emergency and an imperative public necessity that the
4-3 constitutional rule requiring bills to be read on three several
4-4 days in each house be suspended, and this rule is hereby suspended,
4-5 and that this Act take effect and be in force from and after its
4-6 passage, and it is so enacted.