1-1     By:  Lucio, Wentworth                                  S.B. No. 807

 1-2           (In the Senate - Filed February 26, 1997; March 4, 1997, read

 1-3     first time and referred to Committee on Finance; April 8, 1997,

 1-4     reported favorably by the following vote:  Yeas 13, Nays 0;

 1-5     April 8, 1997, sent to printer.)

 1-6                            A BILL TO BE ENTITLED

 1-7                                   AN ACT

 1-8     relating to the allocation of certain sales, excise, and use tax

 1-9     revenue to the Parks and Wildlife Department.

1-10           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

1-11           SECTION 1.  Subsection (b), Section 11.035, Parks and

1-12     Wildlife Code, is amended to read as follows:

1-13           (b)  The department shall deposit to the credit of the state

1-14     parks account all revenue, less allowable costs, received from the

1-15     following sources:

1-16                 (1)  grants or operation of concessions in state parks

1-17     or fishing piers;

1-18                 (2)  publications on state parks, state historic sites,

1-19     or state scientific areas;

1-20                 (3)  fines or penalties received from violations of

1-21     regulations governing parks issued pursuant to Subchapter B,

1-22     Chapter 13, of this code;

1-23                 (4)  fees and revenue collected under Section 11.027(b)

1-24     or (c) of this code that are associated with state park lands;

1-25                 (5)  $1,125,000 per month, [and] 40 percent of the

1-26     amount greater than [above] $27 million per year but not greater

1-27     than $32 million per year, and 40 percent of the amount greater

1-28     than $32 million per year of credits made to the department under

1-29     Section 151.801, Tax Code; and

1-30                 (6)  any other source provided by law.

1-31           SECTION 2.  Section 24.003, Parks and Wildlife Code, is

1-32     amended to read as follows:

1-33           Sec. 24.003.  ACCOUNT REVENUE SOURCE.  The department shall

1-34     deposit to the credit of the Texas recreation and parks account:

1-35                 (1)  $1,125,000 per month, [and] 40 percent of the

1-36     amount greater than [above] $27 million per year but not greater

1-37     than $32 million per year, and 40 percent of the amount greater

1-38     than $32 million per year of credits made to the department under

1-39     Section 151.801, Tax Code; or

1-40                 (2)  any other source authorized by law.

1-41           SECTION 3.  Subsection (c), Section 151.801, Tax Code, is

1-42     amended to read as follows:

1-43           (c)  The proceeds from the collection of the taxes imposed by

1-44     this chapter on the sale, storage, or use of sporting goods shall

1-45     be [deposited as follows:]

1-46                 [(1)  For the period beginning September 1, 1993, and

1-47     ending August 31, 1995, an amount equal to 50 cents per 1,000

1-48     cigarettes shall be deposited to the credit of the general revenue

1-49     fund, state parks account, and an amount equal to 50 cents per

1-50     1,000 cigarettes shall be deposited to the credit of the general

1-51     revenue fund, Texas recreation and parks account, and the balance

1-52     shall be retained in the general revenue fund.]

1-53                 [(2)  Beginning September 1, 1995, the taxes collected

1-54     shall be] credited to the Parks and Wildlife Department and

1-55     deposited as specified in the Parks and Wildlife Code.  The

1-56     comptroller may [shall] not credit in excess of:

1-57                 (1)  $42 [$32] million in sporting goods tax revenue

1-58     annually to the Parks and Wildlife Department in the state fiscal

1-59     biennium ending August 31, 1999;

1-60                 (2)  $47 million in sporting goods tax revenue annually

1-61     to the Parks and Wildlife Department in the state fiscal biennium

1-62     ending August 31, 2001; and

1-63                 (3)  $52 million in sporting goods tax revenue annually

1-64     to the Parks and Wildlife Department in the state fiscal biennium

 2-1     ending August 31, 2003.

 2-2           SECTION 4.  This Act takes effect September 1, 1997.

 2-3           SECTION 5.  The importance of this legislation and the

 2-4     crowded condition of the calendars in both houses create an

 2-5     emergency and an imperative public necessity that the

 2-6     constitutional rule requiring bills to be read on three several

 2-7     days in each house be suspended, and this rule is hereby suspended.

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