By:  Lucio                                    S.B. No. 807

         97S0551/1                           

                                A BILL TO BE ENTITLED

                                       AN ACT

 1-1     relating to the allocation of certain sales, excise, and use tax

 1-2     revenue to the Parks and Wildlife Department.

 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-4           SECTION 1.  Subsection (b), Section 11.035, Parks and

 1-5     Wildlife Code, is amended to read as follows:

 1-6           (b)  The department shall deposit to the credit of the state

 1-7     parks account all revenue, less allowable costs, received from the

 1-8     following sources:

 1-9                 (1)  grants or operation of concessions in state parks

1-10     or fishing piers;

1-11                 (2)  publications on state parks, state historic sites,

1-12     or state scientific areas;

1-13                 (3)  fines or penalties received from violations of

1-14     regulations governing parks issued pursuant to Subchapter B,

1-15     Chapter 13, of this code;

1-16                 (4)  fees and revenue collected under Section 11.027(b)

1-17     or (c) of this code that are associated with state park lands;

1-18                 (5)  $1,125,000 per month, [and] 40 percent of the

1-19     amount greater than [above] $27 million per year but not greater

1-20     than $32 million per year, and 40 percent of the amount greater

1-21     than $32 million per year of credits made to the department under

1-22     Section 151.801, Tax Code; and

1-23                 (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 40 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.  Subsection (c), Section 151.801, Tax Code, is

2-12     amended to read 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

 3-1     comptroller may [shall] not credit in excess of:

 3-2                 (1)  $42 [$32] million in sporting goods tax revenue

 3-3     annually to the Parks and Wildlife Department in the state fiscal

 3-4     biennium ending August 31, 1999;

 3-5                 (2)  $47 million in sporting goods tax revenue annually

 3-6     to the Parks and Wildlife Department in the state fiscal biennium

 3-7     ending August 31, 2001; and

 3-8                 (3)  $52 million in sporting goods tax revenue annually

 3-9     to the Parks and Wildlife Department in the state fiscal biennium

3-10     ending August 31, 2003.

3-11           SECTION 4.  This Act takes effect September 1, 1997.

3-12           SECTION 5.  The importance of this legislation and the

3-13     crowded condition of the calendars in both houses create an

3-14     emergency and an imperative public necessity that the

3-15     constitutional rule requiring bills to be read on three several

3-16     days in each house be suspended, and this rule is hereby suspended.