By Kuempel H.B. No. 1067
75R5355 SMH-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the allocation of certain sales, excise, and use tax
1-3 revenue to the Parks and Wildlife Department.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 11.035(b), Parks and Wildlife Code, is
1-6 amended to read as follows:
1-7 (b) The department shall deposit to the credit of the state
1-8 parks account all revenue, less allowable costs, received from the
1-9 following sources:
1-10 (1) grants or operation of concessions in state parks
1-11 or fishing piers;
1-12 (2) publications on state parks, state historic sites,
1-13 or state scientific areas;
1-14 (3) fines or penalties received from violations of
1-15 regulations governing parks issued pursuant to Subchapter B,
1-16 Chapter 13, of this code;
1-17 (4) fees and revenue collected under Section 11.027(b)
1-18 or (c) of this code that are associated with state park lands;
1-19 (5) $1,125,000 per month, [and] 40 percent of the
1-20 amount greater than [above] $27 million per year but not greater
1-21 than $32 million per year, and 30 percent of the amount greater
1-22 than $32 million per year of credits made to the department under
1-23 Section 151.801, Tax Code; and
1-24 (6) any other source provided by law.
2-1 SECTION 2. Section 24.003, Parks and Wildlife Code, is
2-2 amended to read as follows:
2-3 Sec. 24.003. ACCOUNT REVENUE SOURCE. The department shall
2-4 deposit to the credit of the Texas recreation and parks account:
2-5 (1) $1,125,000 per month, [and] 40 percent of the
2-6 amount greater than [above] $27 million per year but not greater
2-7 than $32 million per year, and 30 percent of the amount greater
2-8 than $32 million per year of credits made to the department under
2-9 Section 151.801, Tax Code; or
2-10 (2) any other source authorized by law.
2-11 SECTION 3. Section 151.801(c), Tax Code, is amended to read
2-12 as follows:
2-13 (c) The proceeds from the collection of the taxes imposed by
2-14 this chapter on the sale, storage, or use of sporting goods shall
2-15 be [deposited as follows:]
2-16 [(1) For the period beginning September 1, 1993, and
2-17 ending August 31, 1995, an amount equal to 50 cents per 1,000
2-18 cigarettes shall be deposited to the credit of the general revenue
2-19 fund, state parks account, and an amount equal to 50 cents per
2-20 1,000 cigarettes shall be deposited to the credit of the general
2-21 revenue fund, Texas recreation and parks account, and the balance
2-22 shall be retained in the general revenue fund.]
2-23 [(2) Beginning September 1, 1995, the taxes collected
2-24 shall be] credited to the Parks and Wildlife Department and
2-25 deposited as specified in the Parks and Wildlife Code. The
2-26 comptroller may [shall] not credit in excess of:
2-27 (1) $37 [$32] million in sporting goods tax revenue
3-1 annually to the Parks and Wildlife Department in the state fiscal
3-2 biennium ending August 31, 1999;
3-3 (2) $42 million in sporting goods tax revenue annually
3-4 to the Parks and Wildlife Department in the state fiscal biennium
3-5 ending August 31, 2001; and
3-6 (3) $47 million in sporting goods tax revenue annually
3-7 to the Parks and Wildlife Department in the state fiscal biennium
3-8 ending August 31, 2003.
3-9 SECTION 4. This Act takes effect September 1, 1997.
3-10 SECTION 5. The importance of this legislation and the
3-11 crowded condition of the calendars in both houses create an
3-12 emergency and an imperative public necessity that the
3-13 constitutional rule requiring bills to be read on three several
3-14 days in each house be suspended, and this rule is hereby suspended.