By Ratliff S.B. No. 1844
76R11173 DAK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the allocation of certain tax revenue to the Parks and
1-3 Wildlife Department.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 151.801, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 151.801. DISPOSITION OF PROCEEDS. (a) Except for the
1-8 amounts allocated under Subsection [Subsections] (b) [and (c)], all
1-9 proceeds from the collection of the taxes imposed by this chapter
1-10 shall be deposited to the credit of the general revenue fund.
1-11 (b) The amount of the proceeds from the collection of the
1-12 taxes imposed by this chapter on the sale, storage, or use of
1-13 lubricating and motor oils used to propel motor vehicles over the
1-14 public roadways shall be deposited to the credit of the state
1-15 highway fund.
1-16 (c) [The proceeds from the collection of the taxes imposed
1-17 by this chapter on the sale, storage, or use of sporting goods
1-18 shall be deposited as follows:]
1-19 [(1) For the period beginning September 1, 1993, and
1-20 ending August 31, 1995, an amount equal to 50 cents per 1,000
1-21 cigarettes shall be deposited to the credit of the general revenue
1-22 fund, state parks account, and an amount equal to 50 cents per
1-23 1,000 cigarettes shall be deposited to the credit of the general
1-24 revenue fund, Texas recreation and parks account, and the balance
2-1 shall be retained in the general revenue fund.]
2-2 [(2) Beginning September 1, 1995, the taxes collected
2-3 shall be credited to the Parks and Wildlife Department and
2-4 deposited as specified in the Parks and Wildlife Code. The
2-5 comptroller shall not credit in excess of $32 million in sporting
2-6 goods tax revenue annually to the Parks and Wildlife Department.]
2-7 [(d)] The comptroller shall determine the amount to be
2-8 deposited to the highway fund under Subsection (b) according to
2-9 available statistical data indicating the estimated average or
2-10 actual consumption or sales of lubricants used to propel motor
2-11 vehicles over the public roadways. [The comptroller shall
2-12 determine the amounts to be deposited to the funds or accounts
2-13 under Subsection (c) according to available statistical data
2-14 indicating the estimated or actual total receipts in this state
2-15 from taxable sales of sporting goods.] If satisfactory data are
2-16 not available, the comptroller may require taxpayers who make
2-17 taxable sales or uses of those lubricants [or of sporting goods] to
2-18 report to the comptroller as necessary to make the allocation
2-19 required by Subsection (b) [or (c)].
2-20 (d) [(e)] In this section "motor [:]
2-21 [(1) "Motor] vehicle" means a trailer, a semitrailer,
2-22 or a self-propelled vehicle in or by which a person or property can
2-23 be transported upon a public highway. "Motor vehicle" does not
2-24 include a device moved only by human power or used exclusively on
2-25 stationary rails or tracks, a farm machine, a farm trailer, a
2-26 road-building machine, or a self-propelled vehicle used exclusively
2-27 to move farm machinery, farm trailers, or road-building machinery.
3-1 [(2) "Sporting goods" means an item of tangible
3-2 personal property designed and sold for use in a sport or sporting
3-3 activity, excluding apparel and footwear except that which is
3-4 suitable only for use in a sport or sporting activity, and
3-5 excluding board games, electronic games and similar devices,
3-6 aircraft and powered vehicles, and replacement parts and
3-7 accessories for any excluded item.]
3-8 SECTION 2. Section 160.121, Tax Code, is amended to read as
3-9 follows:
3-10 Sec. 160.121. AMOUNT OF TAX SENT TO COMPTROLLER. (a)
3-11 Except as provided by Subsection [Subsections] (b) [and (c)], on
3-12 the 10th day of each month, each tax assessor-collector and the
3-13 department shall send the money collected from taxes imposed by
3-14 this chapter to the comptroller to be deposited to the credit of
3-15 the accounts specified in the Parks and Wildlife Code.
3-16 (b) A tax assessor-collector shall retain five percent of
3-17 the taxes collected by the tax assessor-collector under this
3-18 chapter as fees of office to be retained or paid into the
3-19 appropriate county fund from which salaries are paid as provided by
3-20 law and used to defray the costs of collection required under this
3-21 chapter. As a minimum amount for the fees of office collectible, a
3-22 tax assessor-collector is entitled to retain $5 for each of the
3-23 first 100 transactions processed in each fiscal year.
3-24 [(c) Five percent of the taxes collected by the department
3-25 under this chapter shall be deposited to the credit of the game,
3-26 fish, and water safety account and used by the department for the
3-27 administration of this chapter.]
4-1 SECTION 3. Section 11.035(b), Parks and Wildlife Code, is
4-2 amended to read as follows:
4-3 (b) The department shall deposit to the credit of the state
4-4 parks account all revenue, less allowable costs, received from the
4-5 following sources:
4-6 (1) grants or operation of concessions in state parks
4-7 or fishing piers;
4-8 (2) publications on state parks, state historic sites,
4-9 or state scientific areas;
4-10 (3) fines or penalties received from violations of
4-11 regulations governing parks issued pursuant to Subchapter B,
4-12 Chapter 13, of this code;
4-13 (4) fees and revenue collected under Section 11.027(b)
4-14 or (c) of this code that are associated with state park lands;
4-15 (5) $15.5 [$1,125,000 per month and 40 percent of the
4-16 amount above $27] million per year of credits made to the
4-17 department under Section 160.121 [151.801], Tax Code; and
4-18 (6) any other source provided by law.
4-19 SECTION 4. Section 11.042, Parks and Wildlife Code, is
4-20 amended to read as follows:
4-21 Sec. 11.042. FUNDS DEPOSITED IN TREASURY. All money paid to
4-22 the department under this code or allocated to the department under
4-23 Section 160.121 [151.801], Tax Code, other than money received
4-24 under Subchapter C, Chapter 12, or Chapter 21 of this code, shall
4-25 be deposited in the State Treasury and may be used only for the
4-26 administration of this code.
4-27 SECTION 5. Section 11.043(b), Parks and Wildlife Code, is
5-1 amended to read as follows:
5-2 (b) The account consists of the amount of credits made to
5-3 the department under Section 160.121 [151.801], Tax Code, after
5-4 allocations to the state parks account and the Texas recreation and
5-5 parks account, proceeds of revenue bonds issued under Section
5-6 13.0045, or any other source authorized by law.
5-7 SECTION 6. Section 24.003, Parks and Wildlife Code, is
5-8 amended to read as follows:
5-9 Sec. 24.003. ACCOUNT REVENUE SOURCE. The department shall
5-10 deposit to the credit of the Texas recreation and parks account:
5-11 (1) $15.5 [$1,125,000 per month and 40 percent of the
5-12 amount above $27] million per year of credits made to the
5-13 department under Section 160.121 [151.801], Tax Code; or
5-14 (2) any other source authorized by law.
5-15 SECTION 7. Section 160.122, Tax Code, is repealed.
5-16 SECTION 8. This Act takes effect September 1, 1999, and
5-17 applies to the disposition of proceeds from the collection of taxes
5-18 received on or after that date without regard to whether the taxes
5-19 were due before, on, or after that date.
5-20 SECTION 9. The importance of this legislation and the
5-21 crowded condition of the calendars in both houses create an
5-22 emergency and an imperative public necessity that the
5-23 constitutional rule requiring bills to be read on three several
5-24 days in each house be suspended, and this rule is hereby suspended.