By Raymond H.B. No. 3210
75R7469 GJH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to assistance to certain volunteer fire departments and to
1-3 the imposition of a tax to finance that assistance.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Chapter 614, Government Code, is amended by
1-6 adding Subchapter E to read as follows:
1-7 SUBCHAPTER E. RURAL VOLUNTEER FIRE DEPARTMENT ASSISTANCE PROGRAM
1-8 Sec. 614.071. DEFINITIONS. In this subchapter:
1-9 (1) "Director" means the director of the Texas Forest
1-10 Service of The Texas A&M University System.
1-11 (2) "Fund" means the rural volunteer fire department
1-12 assistance fund.
1-13 (3) "Program" means the Rural Volunteer Fire
1-14 Department Assistance Program.
1-15 (4) "Service" means the Texas Forest Service of The
1-16 Texas A&M University System.
1-17 (5) "Volunteer fire department" means a fire
1-18 department operated by its members that is operated on a
1-19 not-for-profit basis, including a department that is exempt from
1-20 federal income tax under Section 501(a) of the Internal Revenue
1-21 Code of 1986 (26 U.S.C. Section 501(a)) by being listed as an
1-22 exempt organization in Section 501(c)(3) of that code (26 U.S.C.
1-23 Section 501(c)(3)).
1-24 Sec. 614.072. ADMINISTRATION OF PROGRAM. (a) The Texas
2-1 Forest Service shall administer the volunteer fire department
2-2 assistance program established under this subchapter, and the
2-3 director may adopt rules necessary to assist rural volunteer fire
2-4 departments in paying for equipment and training of personnel.
2-5 (b) The service may employ staff to administer the program.
2-6 (c) The director shall, in consultation with the advisory
2-7 committee:
2-8 (1) determine reasonable criteria and qualifications
2-9 for the distribution of money from the rural volunteer fire
2-10 department assistance fund; and
2-11 (2) establish a procedure for reporting and processing
2-12 requests for money from the fund.
2-13 (d) The director shall prepare an annual written report on
2-14 the activity, status, and effectiveness of the fund and shall
2-15 submit the report to the lieutenant governor, the speaker of the
2-16 house of representatives, and the comptroller before September 1 of
2-17 each year.
2-18 (e) Any assistance or benefits provided under this
2-19 subchapter to a volunteer fire department or a fire fighter who is
2-20 a member of a volunteer fire department may not be considered
2-21 compensation, and a fire fighter receiving assistance under this
2-22 subchapter may not be considered to be in the paid service of any
2-23 governing body.
2-24 Sec. 614.073. ADVISORY COMMITTEE. The director shall
2-25 appoint an advisory committee to advise the director in regard to
2-26 the administration of the program.
2-27 Sec. 614.074. REQUESTS FOR ASSISTANCE. (a) A request for
3-1 assistance from the fund shall be submitted to the director.
3-2 (b) On receiving a request for assistance, the director
3-3 shall determine whether to provide assistance and the amount of the
3-4 assistance to be provided, if any, based on the criteria developed
3-5 in consultation with the advisory committee under Section 614.072.
3-6 A written copy of the decision shall be sent to the requestor and
3-7 each member of the advisory committee.
3-8 Sec. 614.075. FUND. (a) The rural volunteer fire
3-9 department assistance fund is a fund in the general revenue fund
3-10 and is composed of money collected under Chapter 161 of the Tax
3-11 Code and contributions to the fund from any other source.
3-12 (b) Money in the fund may be used only for a purpose under
3-13 this subchapter.
3-14 SECTION 2. Subtitle E, Title 2, Tax Code, is amended by
3-15 adding Chapter 161 to read as follows:
3-16 CHAPTER 161. FIREWORKS TAX
3-17 Sec. 161.001. DEFINITION. In this chapter, "fireworks"
3-18 means any composition or device designed to produce a visible or
3-19 audible effect by combustion, explosion, deflagration, or
3-20 detonation.
3-21 Section 161.002. FIREWORKS SALES TAX. (a) A tax is imposed
3-22 on each sale at retail of fireworks.
3-23 (b) The tax rate is two percent of the sale price of the
3-24 fireworks.
3-25 (c) The tax imposed under this chapter is in addition to the
3-26 tax imposed under Chapter 151, Tax Code. The tax imposed by this
3-27 chapter does not apply to a sale unless the tax imposed under
4-1 Chapter 151, Tax Code, applies to the sale.
4-2 Sec. 161.003. EXCEPTIONS TO APPLICABILITY OF CHAPTER. This
4-3 chapter does not apply to:
4-4 (1) a toy pistol, toy cane, toy gun, or other device
4-5 that uses a paper or plastic cap;
4-6 (2) a model rocket or model rocket motor designed,
4-7 sold, and used for the purpose of propelling a recoverable aero
4-8 model;
4-9 (3) a propelling or expelling charge consisting of a
4-10 mixture of sulfur, charcoal, and potassium nitrate;
4-11 (4) a novelty and trick noisemaker;
4-12 (5) a pyrotechnic signaling device or distress signal
4-13 for marine, aviation, or highway use in an emergency situation;
4-14 (6) a fusee or railway torpedo for use by a railroad;
4-15 (7) the sale of a blank cartridge for use in a radio,
4-16 television, film, or theater production, for signal or ceremonial
4-17 purposes in athletic events, or for industrial purposes; or
4-18 (8) a pyrotechnic device for use by a military
4-19 organization.
4-20 Sec. 161.004. APPLICATION OF OTHER PROVISIONS OF TAX CODE.
4-21 (a) Except as provided differently by this chapter, the tax
4-22 imposed by this chapter is administered, imposed, collected, and
4-23 enforced in the same manner as the tax under Chapter 151, Tax Code,
4-24 is administered, imposed, collected, and enforced, and the
4-25 provisions of Chapter 151, applicable to the sales tax imposed
4-26 under Subchapter C, Chapter 151, apply to the tax imposed by this
4-27 chapter.
5-1 (b) A change in the law relating to the taxation of the sale
5-2 of fireworks under Chapter 151, Tax Code, also applies to the tax
5-3 imposed by this chapter.
5-4 Sec. 161.005. ALLOCATION OF TAX. The comptroller shall
5-5 allocate the revenue from taxes imposed by this chapter, other than
5-6 penalties and interest, to the rural volunteer fire department
5-7 assistance fund established by Section 614.075, Government Code.
5-8 SECTION 3. (a) If this Act receives the votes required by
5-9 Section 39, Article III, Texas Constitution, for an effective date
5-10 before the 91st day after the last day of the legislative session,
5-11 this Act takes effect July 1, 1997.
5-12 (b) If this Act does not receive the votes required by
5-13 Section 39, Article III, Texas Constitution, for an effective date
5-14 before the 91st day after the last day of the legislative session,
5-15 this Act takes effect October 1, 1997.
5-16 (c) The director of the Texas Forest Service may not grant a
5-17 request for assistance under Subchapter E, Chapter 614, Government
5-18 Code, as added by this Act, before September 1, 1998.
5-19 SECTION 4. The importance of this legislation and the
5-20 crowded condition of the calendars in both houses create an
5-21 emergency and an imperative public necessity that the
5-22 constitutional rule requiring bills to be read on three several
5-23 days in each house be suspended, and this rule is hereby suspended,
5-24 and that this Act take effect and be in force according to its
5-25 terms, and it is so enacted.