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A BILL TO BE ENTITLED
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AN ACT
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relating to the allocation and use of revenue from the sales tax |
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imposed on sporting goods. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.801(c), Tax Code, is amended to read |
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as follows: |
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(c) The proceeds from the collection of the taxes imposed by |
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this chapter on the sale, storage, or use of sporting goods shall be |
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[deposited as follows:
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[(1) For the period beginning September 1, 1993, and
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ending August 31, 1995, an amount equal to 50 cents per 1,000
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cigarettes shall be deposited to the credit of the general revenue
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fund, state parks account, and an amount equal to 50 cents per 1,000
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cigarettes shall be deposited to the credit of the general revenue
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fund, Texas recreation and parks account, and the balance shall be
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retained in the general revenue fund.
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[(2) Beginning September 1, 1995, the taxes collected
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shall be] credited to the Parks and Wildlife Department and |
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deposited as specified in the Parks and Wildlife Code. [The
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comptroller shall not credit in excess of $32 million in sporting
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goods tax revenue annually to the Parks and Wildlife Department.] |
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SECTION 2. Section 11.035(b), Parks and Wildlife Code, is |
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amended to read as follows: |
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(b) The department shall deposit to the credit of the state |
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parks account all revenue, less allowable costs, received from the |
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following sources: |
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(1) grants or operation of concessions in state parks |
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or fishing piers; |
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(2) publications on state parks, state historic sites, |
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or state scientific areas; |
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(3) fines or penalties received from violations of |
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regulations governing parks issued pursuant to Subchapter B, |
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Chapter 13, of this code; |
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(4) fees and revenue collected under Section 11.027(b) |
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or (c) of this code that are associated with state park lands; |
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(5) an amount of money equal to 69 [$1,125,000 per
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month and 40] percent of the [amount above $27 million per year of] |
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credits made to the department under Section 151.801, Tax Code; and |
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(6) any other source provided by law. |
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SECTION 3. Section 24.003, Parks and Wildlife Code, is |
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amended to read as follows: |
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Sec. 24.003. ACCOUNT REVENUE SOURCE; REVENUE DEDICATION. |
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The department shall deposit to the credit of the Texas recreation |
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and parks account: |
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(1) an amount of money equal to 30 [$1,125,000 per
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month and 40] percent of the [amount above $27 million per year of] |
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credits made to the department under Section 151.801, Tax Code; and |
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[or] |
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(2) money from any other source authorized by law. |
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SECTION 4. This Act takes effect September 1, 2007. |