By: Fraser S.B. No. 1072
99S0721/1
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the use of certain tax revenue for airports.
1-2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-3 SECTION 1. Section 151.801, Tax Code, is amended by amending
1-4 Subsections (a) and (e) and adding Subsection (f) to read as
1-5 follows:
1-6 (a) Except for the amounts allocated under Subsections (b),
1-7 [and] (c), and (e), all proceeds from the collection of the taxes
1-8 imposed by this chapter shall be deposited to the credit of the
1-9 general revenue fund.
1-10 (e) The amount of the proceeds from the collection of the
1-11 taxes imposed by this chapter on the sale of aviation services,
1-12 aircraft, and aviation parts shall be deposited to the credit of
1-13 the public aviation account created by Section 21.007,
1-14 Transportation Code. The comptroller shall certify the amount to
1-15 be deposited to the account according to available statistical data
1-16 indicating the estimated average or actual consumption or sales of
1-17 aviation services, aircraft, and aviation parts. If satisfactory
1-18 data are not available, the comptroller may require taxpayers who
1-19 make taxable sales or use of those taxable items to report to the
1-20 comptroller as necessary to make the allocation required by this
1-21 subsection.
1-22 (f) In this section:
1-23 (1) "Aviation part" means an item of tangible personal
1-24 property designed and sold for aeronautical purposes. The term
2-1 does not include an item of tangible personal property designed and
2-2 sold for agricultural purposes.
2-3 (2) "Motor vehicle" means a trailer, a semitrailer, or
2-4 a self-propelled vehicle in or by which a person or property can be
2-5 transported upon a public highway. "Motor vehicle" does not
2-6 include a device moved only by human power or used exclusively on
2-7 stationary rails or tracks, a farm machine, a farm trailer, a
2-8 road-building machine, or a self-propelled vehicle used exclusively
2-9 to move farm machinery, farm trailers, or road-building machinery.
2-10 (3) [(2)] "Sporting goods" means an item of tangible
2-11 personal property designed and sold for use in a sport or sporting
2-12 activity, excluding apparel and footwear except that which is
2-13 suitable only for use in a sport or sporting activity, and
2-14 excluding board games, electronic games and similar devices,
2-15 aircraft and powered vehicles, and replacement parts and
2-16 accessories for any excluded item.
2-17 SECTION 2. Subchapter A, Chapter 21, Transportation Code, is
2-18 amended by adding Section 21.007 to read as follows:
2-19 Sec. 21.007. PUBLIC AVIATION ACCOUNT. (a) A public
2-20 aviation account is created as a special account in the state
2-21 highway fund.
2-22 (b) Money from the account may be appropriated only for the
2-23 benefit of aviation facilities identified in the aviation
2-24 facilities development program adopted in accordance with Section
2-25 21.107.
2-26 SECTION 3. This Act applies only to the distribution of
3-1 revenue collected on or after the effective date of this Act. The
3-2 distribution of revenue collected before the effective date of this
3-3 Act is governed by the law in effect at the time the revenue was
3-4 collected, and that law is continued in effect for the purpose of
3-5 the distribution of that revenue.
3-6 SECTION 4. This Act takes effect September 1, 1999.
3-7 SECTION 5. The importance of this legislation and the
3-8 crowded condition of the calendars in both houses create an
3-9 emergency and an imperative public necessity that the
3-10 constitutional rule requiring bills to be read on three several
3-11 days in each house be suspended, and this rule is hereby suspended.