By: Madla S.B. No. 1572
Line and page numbers may not match official copy.
Bill not drafted by TLC or Senate E&E.
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the use of certain tax revenue for publicly owned
1-2 airports.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 151.801, Tax Code, is amended by amending
1-5 Subsections (a) and (e) and adding Subsection (f) to read as
1-6 follows:
1-7 (a) Except for the amounts allocated under Subsections (b),
1-8 [and] (c) and (e), all proceeds from the collection of the taxes
1-9 imposed by this chapter shall be deposited to the credit of the
1-10 general revenue fund.
1-11 (e) The amount of the proceeds from the collection of the
1-12 taxes imposed by this chapter on the sale of aviation services,
1-13 aircraft, and aviation parts shall be deposited to the credit of
1-14 the public aviation account created by Section 21.007,
1-15 Transportation Code. The comptroller shall certify the amount to
1-16 be deposited to the account according to available statistical data
1-17 indicating the estimated average or actual consumption or sales of
1-18 aviation services, aircraft, and aviation parts. If satisfactory
1-19 data are not available, the comptroller may require taxpayers who
1-20 make taxable sales or use of those taxable items to report to the
1-21 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 semi-trailer,
2-8 or a self-propelled vehicle in or by which a person or property can
2-9 be 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
3-1 shall be deposited to the credit of the general revenue fund.
3-2 (b) Revenue from the tax imposed by this chapter shall be
3-3 deposited to the credit of the public aviation account created by
3-4 Section 21.007, Transportation Code, if the revenue is collected
3-5 from taxes imposed on 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. Subchapter A, Chapter 21, Transportation Code, is
3-12 amended by adding Section 21.007 to read as follows:
3-13 Sec. 21.007. PUBLIC AVIATION ACCOUNT. (a) A public
3-14 aviation account is created as a special account in the state
3-15 highway fund.
3-16 (b) Money from the account may be appropriated only for the
3-17 benefit of publicly owned airports.
3-18 (c) Section 403.095, Government Code, does not apply to the
3-19 account.
3-20 SECTION 4. This Act applies only to the distribution of
3-21 revenue collected on or after the effective date of this Act. The
3-22 distribution of revenue collected before the effective date of this
3-23 Act is governed by the law in effect at the time the revenue was
3-24 collected, and that law is continued in effect for the purpose of
3-25 the distribution of that revenue.
4-1 SECTION 5. The importance of this legislation and the
4-2 crowded condition of the calendars in both houses create an
4-3 emergency and an imperative public necessity that the
4-4 constitutional rule requiring bills to be read on three several
4-5 days in each house be suspended, and this rule is hereby suspended,
4-6 and that this Act take effect and be in force from and after its
4-7 passage, and it is so enacted.