By Salinas H.B. No. 2403
76R6136 KEL-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 fee to finance that assistance.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subchapter B, Chapter 88, Education Code, is
1-6 amended by adding Sections 88.1061 and 88.1062 to read as follows:
1-7 Sec. 88.1061. RURAL VOLUNTEER FIRE DEPARTMENT ASSISTANCE
1-8 PROGRAM. (a) In this section:
1-9 (1) "Account" means the statewide fire contingency
1-10 account established by Section 88.117.
1-11 (2) "Program" means the rural volunteer fire
1-12 department assistance program.
1-13 (3) "Service" means the Texas Forest Service.
1-14 (4) "Volunteer fire department" means a fire
1-15 department operated by its members on a not-for-profit basis and
1-16 whose members receive no compensation or only nominal compensation
1-17 for services, including a department that is exempt from federal
1-18 income tax under Section 501(a), Internal Revenue Code of 1986, by
1-19 being listed as an exempt organization in Section 501(c)(3) of that
1-20 code.
1-21 (b) The service shall administer the rural volunteer fire
1-22 department assistance program established under this section to
1-23 assist rural volunteer fire departments in paying for equipment and
1-24 training of personnel and may adopt rules as necessary to
2-1 administer the program.
2-2 (c) The service may employ staff to administer the program.
2-3 (d) The director shall, in consultation with the advisory
2-4 committee established under Subsection (g):
2-5 (1) determine reasonable criteria and qualifications
2-6 for the distribution of grants from the account; and
2-7 (2) establish a procedure for reporting and processing
2-8 requests for assistance from the account.
2-9 (e) The director shall prepare an annual written report on
2-10 the activity, status, and effectiveness of the program and shall
2-11 submit the report to the lieutenant governor, the speaker of the
2-12 house of representatives, and the comptroller not later than
2-13 September 1 of each year.
2-14 (f) Any assistance or benefits provided under this section
2-15 to a volunteer fire department or to a firefighter who is a member
2-16 of a volunteer fire department may not be considered compensation,
2-17 and a firefighter receiving assistance under this section may not
2-18 be considered to be in the paid service of any governing body or
2-19 other entity.
2-20 (g) The director shall establish a five-member advisory
2-21 committee to advise the director in regard to the administration of
2-22 the program. In establishing the advisory committee, the director
2-23 shall appoint one member from North Texas, one member from South
2-24 Texas, one member from East Texas, one member from West Texas, and
2-25 one member from Central Texas.
2-26 (h) A request for assistance from the account shall be
2-27 submitted to the director.
3-1 (i) On receiving a request for assistance, the director
3-2 shall determine whether to provide a grant and the amount of the
3-3 grant to be provided, if any, based on the criteria and
3-4 qualifications developed in consultation with the advisory
3-5 committee under Subsection (d). A written copy of the decision
3-6 shall be sent to the requestor and to each member of the advisory
3-7 committee.
3-8 Sec. 88.1062. RURAL FIRE PROTECTION FEE. (a) In this
3-9 section, "fireworks" means any composition or device designed to
3-10 produce a visible or audible effect by combustion, explosion,
3-11 deflagration, or detonation.
3-12 (b) A rural fire protection fee is imposed on each sale at
3-13 retail of fireworks. The fee on each sale is an amount equal to
3-14 two percent of the sale price of the fireworks.
3-15 (c) The fee is in addition to the tax imposed under Chapter
3-16 151, Tax Code. The fee imposed by this section does not apply to a
3-17 sale unless the tax imposed under Chapter 151, Tax Code, applies to
3-18 the sale.
3-19 (d) This section does not apply to:
3-20 (1) a toy pistol, toy cane, toy gun, or other device
3-21 that uses a paper or plastic cap;
3-22 (2) a model rocket or model rocket motor designed,
3-23 sold, and used for the purpose of propelling a recoverable aero
3-24 model;
3-25 (3) a propelling or expelling charge consisting of a
3-26 mixture of sulfur, charcoal, and potassium nitrate;
3-27 (4) a novelty or trick noisemaker;
4-1 (5) a pyrotechnic signaling device or distress signal
4-2 for marine, aviation, or highway use in an emergency situation;
4-3 (6) a fusee or railway torpedo for use by a railroad;
4-4 (7) the sale of a blank cartridge for use in a radio,
4-5 television, film, or theater production, for signal or ceremonial
4-6 purposes in athletic events, or for industrial purposes; or
4-7 (8) a pyrotechnic device for use by a military
4-8 organization.
4-9 (e) Except as otherwise provided by this section:
4-10 (1) the fee is administered, imposed, collected, and
4-11 enforced in the same manner as the tax under Chapter 151, Tax Code;
4-12 and
4-13 (2) the provisions of Chapter 151, Tax Code, that are
4-14 applicable to the sales tax imposed under Subchapter C, Chapter
4-15 151, Tax Code, apply to the fee.
4-16 (f) A change in the law relating to the taxation of the sale
4-17 of fireworks under Chapter 151, Tax Code, also applies to the fee
4-18 imposed by this section.
4-19 (g) The comptroller shall allocate the revenue from fees
4-20 imposed by this section, other than penalties and interest, to the
4-21 statewide fire contingency account established by Section 88.117.
4-22 SECTION 2. Section 88.117, Education Code, is amended to
4-23 read as follows:
4-24 Sec. 88.117. STATEWIDE FIRE CONTINGENCY ACCOUNT. (a) The
4-25 statewide fire contingency account is established as an account in
4-26 the general revenue fund.
4-27 (b) The governor, the board, and the director may accept
5-1 gifts and grants, including federal grants, and other federal
5-2 assistance for deposit into the account. This program will be
5-3 funded through:
5-4 (1) private gifts, grants, or assistance; and
5-5 (2) revenue from the rural fire protection fee imposed
5-6 by Section 88.1062.
5-7 (c) Money in the account may be used only to:
5-8 (1) develop and deploy fire overhead management teams;
5-9 (2) pay the direct costs of using Texas Forest Service
5-10 equipment and personnel to support local fire-fighting forces in
5-11 the suppression of fires during wildfire emergencies or threatened
5-12 wildfire emergencies;
5-13 (3) pay the direct costs of local fire-fighting forces
5-14 that are mobilized to respond to wildfire emergencies or threatened
5-15 wildfire emergencies in aid of another fire-fighting force;
5-16 (4) pay for any expenses incurred by the Texas Forest
5-17 Service, or otherwise by the state, when fires are combatted under
5-18 the South Central Interstate Forest Fire Prevention Compact or with
5-19 the assistance of the federal forest service; [and]
5-20 (5) pay for any other expenses that the director is
5-21 required to pay from this account under federal law; and
5-22 (6) assist rural volunteer fire departments in paying
5-23 for equipment and training of personnel as provided by Section
5-24 88.1061.
5-25 (d) Money in the account may not be used or transferred from
5-26 the account except for the purposes prescribed by Subsection (c) of
5-27 this section [or as required by Subsection (e) of this section].
6-1 (e) Money deposited into the account under Subsection (b)(2)
6-2 may be used only for the purpose prescribed by Subsection (c)(6)
6-3 [Any unobligated amount over $1,000,000 remaining in the account on
6-4 August 31 of each year shall be transferred into the undedicated
6-5 portion of the general revenue fund except as prohibited by other
6-6 law].
6-7 SECTION 3. (a) If this Act receives the votes required by
6-8 Section 39, Article III, Texas Constitution, for an effective date
6-9 before the 91st day after the last day of the legislative session,
6-10 this Act takes effect July 1, 1999.
6-11 (b) If this Act does not receive the votes required by
6-12 Section 39, Article III, Texas Constitution, for an effective date
6-13 before the 91st day after the last day of the legislative session,
6-14 this Act takes effect October 1, 1999.
6-15 (c) The director of the Texas Forest Service may not grant a
6-16 request for assistance under Section 88.1061, Education Code, as
6-17 added by this Act, before September 1, 2000.
6-18 SECTION 4. The importance of this legislation and the
6-19 crowded condition of the calendars in both houses create an
6-20 emergency and an imperative public necessity that the
6-21 constitutional rule requiring bills to be read on three several
6-22 days in each house be suspended, and this rule is hereby suspended,
6-23 and that this Act take effect and be in force according to its
6-24 terms, and it is so enacted.