By Cook, Salinas, Turner of Coleman, Counts, H.B. No. 2107
76R10041 BDH-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 F to read as follows:
1-7 SUBCHAPTER F. 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), Internal Revenue Code of
1-21 1986, by being listed as an exempt organization in Section
1-22 501(c)(3) of that code.
1-23 Sec. 614.072. ADMINISTRATION OF PROGRAM. (a) The Texas
1-24 Forest Service shall administer the volunteer fire department
1-25 assistance program established under this subchapter, and the
2-1 director may adopt rules necessary to assist rural volunteer fire
2-2 departments in paying for equipment and training of personnel.
2-3 (b) The service may employ staff to administer the program.
2-4 (c) The director shall, in consultation with the advisory
2-5 committee:
2-6 (1) determine reasonable criteria and qualifications
2-7 for the distribution of money from the rural volunteer fire
2-8 department assistance fund; and
2-9 (2) establish a procedure for reporting and processing
2-10 requests for money from the fund.
2-11 (d) The director shall prepare an annual written report on
2-12 the activity, status, and effectiveness of the fund and shall
2-13 submit the report to the lieutenant governor, the speaker of the
2-14 house of representatives, and the comptroller before September 1 of
2-15 each year.
2-16 (e) Any assistance or benefits provided under this
2-17 subchapter to a volunteer fire department or a firefighter who is a
2-18 member of a volunteer fire department may not be considered
2-19 compensation, and a firefighter receiving assistance under this
2-20 subchapter may not be considered to be in the paid service of any
2-21 governing body.
2-22 (f) Administration costs associated with the program during
2-23 a state fiscal year may not exceed seven percent of the total
2-24 revenue collected from the tax imposed under Chapter 161, Tax Code,
2-25 during the previous fiscal year.
2-26 Sec. 614.073. ADVISORY COMMITTEE. (a) The director shall
2-27 appoint an advisory committee to advise the director in regard to
3-1 the administration of the program.
3-2 (b) The advisory committee consists of five members, two of
3-3 whom must be members of the Texas Rural Fire Advisory Council, two
3-4 of whom must be elected county officials, and one of whom must be
3-5 an elected representative of a municipality with a population of
3-6 10,000 or less. The director must appoint the members as follows:
3-7 (1) one member from the north region of the state;
3-8 (2) one member from the south region of the state;
3-9 (3) one member from the east region of the state;
3-10 (4) one member from the west region of the state; and
3-11 (5) one member from the central region of the state.
3-12 Sec. 614.074. REQUESTS FOR ASSISTANCE. (a) A request for
3-13 assistance from the fund shall be submitted to the director.
3-14 (b) On receiving a request for assistance, the director
3-15 shall determine whether to provide assistance and the amount of the
3-16 assistance to be provided, if any, based on the criteria developed
3-17 in consultation with the advisory committee under Section 614.072.
3-18 A written copy of the decision shall be sent to the requestor and
3-19 each member of the advisory committee.
3-20 Sec. 614.075. FUND. (a) The rural volunteer fire
3-21 department assistance fund is an account in the general revenue
3-22 fund and is composed of money collected under Chapter 161, Tax
3-23 Code, and contributions to the fund from any other source.
3-24 (b) Money in the fund may be used only for a purpose under
3-25 this subchapter.
3-26 SECTION 2. Subtitle E, Title 2, Tax Code, is amended by
3-27 adding Chapter 161 to read as follows:
4-1 CHAPTER 161. FIREWORKS TAX
4-2 Sec. 161.001. DEFINITION. In this chapter, "fireworks"
4-3 means any composition or device that is designed to produce a
4-4 visible or audible effect by combustion, explosion, deflagration,
4-5 or detonation that is classified as Division 1.4G explosives by the
4-6 United States Department of Transportation in 49 C.F.R. Part 173 as
4-7 of September 1, 1999.
4-8 Sec. 161.002. FIREWORKS SALES TAX. (a) A tax is imposed on
4-9 each sale at retail of fireworks.
4-10 (b) The tax rate is two percent of the sale price of the
4-11 fireworks.
4-12 (c) The tax imposed under this chapter is in addition to the
4-13 tax imposed under Chapter 151. The tax imposed by this chapter
4-14 does not apply to a sale unless the tax imposed under Chapter 151
4-15 applies to the sale.
4-16 Sec. 161.003. APPLICATION OF OTHER PROVISIONS OF CODE. (a)
4-17 Except as provided differently by this chapter:
4-18 (1) the tax imposed by this chapter is administered,
4-19 imposed, collected, and enforced in the same manner as the tax
4-20 under Chapter 151 is administered, imposed, collected, and
4-21 enforced; and
4-22 (2) the provisions of Chapter 151 that are applicable
4-23 to the sales tax imposed under Subchapter C, Chapter 151, apply to
4-24 the tax imposed by this chapter.
4-25 (b) A change in the law relating to the taxation of the sale
4-26 of fireworks under Chapter 151 also applies to the tax imposed by
4-27 this chapter.
5-1 Sec. 161.004. ALLOCATION OF TAX. The comptroller shall
5-2 allocate the revenue from taxes imposed by this chapter, other than
5-3 penalties and interest, to the rural volunteer fire department
5-4 assistance fund established by Section 614.075, Government Code.
5-5 SECTION 3. (a) If this Act receives the votes required by
5-6 Section 39, Article III, Texas Constitution, for an effective date
5-7 before the 91st day after the last day of the legislative session,
5-8 this Act takes effect July 1, 1999.
5-9 (b) If this Act does not receive the votes required by
5-10 Section 39, Article III, Texas Constitution, for an effective date
5-11 before the 91st day after the last day of the legislative session,
5-12 this Act takes effect October 1, 1999.
5-13 (c) The director of the Texas Forest Service may not grant a
5-14 request for assistance under Subchapter F, Chapter 614, Government
5-15 Code, as added by this Act, before September 1, 2000.
5-16 SECTION 4. The importance of this legislation and the
5-17 crowded condition of the calendars in both houses create an
5-18 emergency and an imperative public necessity that the
5-19 constitutional rule requiring bills to be read on three several
5-20 days in each house be suspended, and this rule is hereby suspended,
5-21 and that this Act take effect and be in force according to its
5-22 terms, and it is so enacted.