By Cook H.B. No. 2107
76R5497 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
2-1 assistance program established under this subchapter, and the
2-2 director may adopt rules necessary to assist rural volunteer fire
2-3 departments in paying for equipment and training of personnel.
2-4 (b) The service may employ staff to administer the program.
2-5 (c) The director shall, in consultation with the advisory
2-6 committee:
2-7 (1) determine reasonable criteria and qualifications
2-8 for the distribution of money from the rural volunteer fire
2-9 department assistance fund; and
2-10 (2) establish a procedure for reporting and processing
2-11 requests for money from the fund.
2-12 (d) The director shall prepare an annual written report on
2-13 the activity, status, and effectiveness of the fund and shall
2-14 submit the report to the lieutenant governor, the speaker of the
2-15 house of representatives, and the comptroller before September 1 of
2-16 each year.
2-17 (e) Any assistance or benefits provided under this
2-18 subchapter to a volunteer fire department or a firefighter who is a
2-19 member of a volunteer fire department may not be considered
2-20 compensation, and a firefighter receiving assistance under this
2-21 subchapter may not be considered to be in the paid service of any
2-22 governing body.
2-23 (f) Administration costs associated with the program during
2-24 a state fiscal year may not exceed seven percent of the total
2-25 revenue collected from the tax imposed under Chapter 161, Tax Code,
2-26 during the previous fiscal year.
2-27 Sec. 614.073. ADVISORY COMMITTEE. (a) The director shall
3-1 appoint an advisory committee to advise the director in regard to
3-2 the administration of the program.
3-3 (b) The advisory committee consists of five members, two of
3-4 whom must be members of the Texas Rural Fire Advisory Council, two
3-5 of whom must be elected county officials, and one of whom must be
3-6 an elected representative of a municipality with a population of
3-7 10,000 or less.
3-8 Sec. 614.074. REQUESTS FOR ASSISTANCE. (a) A request for
3-9 assistance from the fund shall be submitted to the director.
3-10 (b) On receiving a request for assistance, the director
3-11 shall determine whether to provide assistance and the amount of the
3-12 assistance to be provided, if any, based on the criteria developed
3-13 in consultation with the advisory committee under Section 614.072.
3-14 A written copy of the decision shall be sent to the requestor and
3-15 each member of the advisory committee.
3-16 Sec. 614.075. FUND. (a) The rural volunteer fire
3-17 department assistance fund is an account in the general revenue
3-18 fund and is composed of money collected under Chapter 161, Tax
3-19 Code, and contributions to the fund from any other source.
3-20 (b) Money in the fund may be used only for a purpose under
3-21 this subchapter.
3-22 SECTION 2. Subtitle E, Title 2, Tax Code, is amended by
3-23 adding Chapter 161 to read as follows:
3-24 CHAPTER 161. FIREWORKS TAX
3-25 Sec. 161.001. DEFINITION. In this chapter, "fireworks"
3-26 means any composition or device designed to produce a visible or
3-27 audible effect by combustion, explosion, deflagration, or
4-1 detonation.
4-2 Sec. 161.002. FIREWORKS SALES TAX. (a) A tax is imposed on
4-3 each sale at retail of fireworks.
4-4 (b) The tax rate is two percent of the sale price of the
4-5 fireworks.
4-6 (c) The tax imposed under this chapter is in addition to the
4-7 tax imposed under Chapter 151. The tax imposed by this chapter
4-8 does not apply to a sale unless the tax imposed under Chapter 151
4-9 applies to the sale.
4-10 Sec. 161.003. EXCEPTIONS TO APPLICABILITY OF CHAPTER. This
4-11 chapter does not apply to:
4-12 (1) a toy pistol, toy cane, toy gun, or other device
4-13 that uses a paper or plastic cap;
4-14 (2) a model rocket or model rocket motor designed,
4-15 sold, and used for the purpose of propelling a recoverable aero
4-16 model;
4-17 (3) a propelling or expelling charge consisting of a
4-18 mixture of sulfur, charcoal, and potassium nitrate;
4-19 (4) a novelty or trick noisemaker;
4-20 (5) a pyrotechnic signaling device or distress signal
4-21 for marine, aviation, or highway use in an emergency situation;
4-22 (6) a fusee or railway torpedo for use by a railroad;
4-23 (7) the sale of a blank cartridge for use in a radio,
4-24 television, film, or theater production, for signal or ceremonial
4-25 purposes in athletic events, or for industrial purposes; or
4-26 (8) a pyrotechnic device for use by a military
4-27 organization.
5-1 Sec. 161.004. APPLICATION OF OTHER PROVISIONS OF CODE. (a)
5-2 Except as provided differently by this chapter:
5-3 (1) the tax imposed by this chapter is administered,
5-4 imposed, collected, and enforced in the same manner as the tax
5-5 under Chapter 151 is administered, imposed, collected, and
5-6 enforced; and
5-7 (2) the provisions of Chapter 151 that are applicable
5-8 to the sales tax imposed under Subchapter C, Chapter 151, apply to
5-9 the tax imposed by this chapter.
5-10 (b) A change in the law relating to the taxation of the sale
5-11 of fireworks under Chapter 151 also applies to the tax imposed by
5-12 this chapter.
5-13 Sec. 161.005. ALLOCATION OF TAX. The comptroller shall
5-14 allocate the revenue from taxes imposed by this chapter, other than
5-15 penalties and interest, to the rural volunteer fire department
5-16 assistance fund established by Section 614.075, Government Code.
5-17 SECTION 3. (a) If this Act receives the votes required by
5-18 Section 39, Article III, Texas Constitution, for an effective date
5-19 before the 91st day after the last day of the legislative session,
5-20 this Act takes effect July 1, 1999.
5-21 (b) If this Act does not receive the votes required by
5-22 Section 39, Article III, Texas Constitution, for an effective date
5-23 before the 91st day after the last day of the legislative session,
5-24 this Act takes effect October 1, 1999.
5-25 (c) The director of the Texas Forest Service may not grant a
5-26 request for assistance under Subchapter F, Chapter 614, Government
5-27 Code, as added by this Act, before September 1, 2000.
6-1 SECTION 4. The importance of this legislation and the
6-2 crowded condition of the calendars in both houses create an
6-3 emergency and an imperative public necessity that the
6-4 constitutional rule requiring bills to be read on three several
6-5 days in each house be suspended, and this rule is hereby suspended,
6-6 and that this Act take effect and be in force according to its
6-7 terms, and it is so enacted.