79R3712 CBH-D

By:  Hilderbran                                                   H.B. No. 1292



A BILL TO BE ENTITLED

AN ACT

relating to the allocation and use of revenue from the sales tax 
imposed on sporting goods.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 151.801(c), Tax Code, is amended to read 
as follows:     
	(c)  The proceeds from the collection of the taxes imposed by 
this chapter on the sale, storage, or use of sporting goods shall be 
[deposited as follows:
		[(1)  For the period beginning September 1, 1993, and 
ending August 31, 1995, an amount equal to 50 cents per 1,000 
cigarettes shall be deposited to the credit of the general revenue 
fund, state parks account, and an amount equal to 50 cents per 1,000 
cigarettes shall be deposited to the credit of the general revenue 
fund, Texas recreation and parks account, and the balance shall be 
retained in the general revenue fund.
		[(2)  Beginning September 1, 1995, the taxes collected 
shall be] credited to the Parks and Wildlife Department and 
deposited as specified in the Parks and Wildlife Code.  The 
comptroller shall not credit in excess of $85 [$32] million in 
sporting goods tax revenue annually to the Parks and Wildlife 
Department.
	SECTION 2.  Section 11.035, Parks and Wildlife Code, is 
amended by amending Subsection (b) and adding Subsection (c) to  
read as follows:
	(b)  The department shall deposit to the credit of the state 
parks account all revenue, less allowable costs, received from the 
following sources:
		(1)  grants or operation of concessions in state parks 
or fishing piers;    
		(2)  publications on state parks, state historic sites, 
or state scientific areas;
		(3)  fines or penalties received from violations of 
regulations governing parks issued pursuant to Subchapter B, 
Chapter 13, of this code;
		(4)  fees and revenue collected under Section 11.027(b) 
or (c) of this code that are associated with state park lands;
		(5)  $58.5 [$1,125,000 per month and 40 percent of the 
amount above $27] million per year of credits made to the department 
under Section 151.801, Tax Code;  and
		(6)  any other source provided by law.                                        
	(c)  Of the revenue deposited to the credit of the account 
under Subsection (b)(5), the department shall set aside and use $18 
million each year only for programs for the planning, acquisition, 
operation, and development of the outdoor recreation resources of 
this state, including acquisition of land and water and interests 
in land and water.
	SECTION 3.  Section 24.003, Parks and Wildlife Code, is 
amended to read as follows:
	Sec. 24.003.  ACCOUNT REVENUE SOURCE. The department shall 
deposit to the credit of the Texas recreation and parks account:
		(1)  $25.5 [$1,125,000 per month and 40 percent of the 
amount above $27] million per year of credits made to the department 
under Section 151.801, Tax Code;  and [or]
		(2)  any other source authorized by law.                                      
	SECTION 4.  This Act takes effect September 1, 2005.