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A BILL TO BE ENTITLED
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AN ACT
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relating to the establishment of the coastal erosion response |
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account as a special account within the general revenue fund and the |
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allocation of certain revenue received by this state under Section |
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8(g), Outer Continental Shelf Lands Act, and from the Limited |
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Sales, Excise, and Use Tax Act to the General Land Office. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 33.604, Natural Resources Code is |
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amended to read as follows: |
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Sec. 33.604. COASTAL EROSION RESPONSE ACCOUNT. (a) The |
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coastal erosion response account is an account in the general |
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revenue fund that may be appropriated only to the commissioner and |
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used only for the purpose of implementing this subchapter and |
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administration of the Coastal Management Program as provided in |
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Chapter 33, Subchapter F of this code. |
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(b) The account consists of: |
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(1) all money appropriated for the purposes of this |
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subchapter; |
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(2) grants to this state from the United States for the |
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purposes of this subchapter; [and] |
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(3) all money received by this state from the sale of |
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dredged material; |
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(4) proceeds from the collection of the taxes on the |
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sale, storage, or use of sporting goods deposited to the account |
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pursuant to Section 151.801, Tax Code; and |
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(5) one-third of the revenue received by this state |
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under Section 8(g), Outer Continental Shelf Lands Act (43 U.S.C.A. |
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Section 1337(g)). |
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SECTION 2. Section 33.605(a), Natural Resources Code is |
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amended to read as follows: |
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Sec. 33.605. USES OF ACCOUNT. (a) Money in the account may |
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be used for: |
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(1) any action authorized by this subchapter, except |
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for a restoration project authorized by Section 33.613; and |
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(2) the administration of the coastal management |
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program as provided in Chapter 33, Subchapter F of this code. |
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SECTION 3. Section 151.801, Tax Code is amended by amending |
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subsections (a) and (e) and by adding new subsection (c-1) to read |
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as follows: |
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Sec. 151.801. DISPOSITION OF PROCEEDS. (a) Except for the |
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amounts allocated under Subsections (b), [and] (c), and (c-1), all |
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proceeds from the collection of the taxes imposed by this chapter |
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shall be deposited to the credit of the general revenue fund. |
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(c-1) Notwithstanding the provisions of Subsection (c) of |
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this section, fifty percent of the proceeds from the collection of |
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the taxes imposed by this chapter on the sale, storage, or use of |
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sporting goods within coastal counties shall be credited to the |
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General Land Office for deposit to the coastal erosion response |
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account established under Section 33.604, Natural Resources Code. |
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The sporting goods tax revenue collected from coastal counties in |
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excess of 50 percent annually shall be credited as provided in |
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Subsection (c) of this section. |
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(e) In this section: |
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(1) "Motor vehicle" means a trailer, a semitrailer, or |
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a self-propelled vehicle in or by which a person or property can be |
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transported upon a public highway. "Motor vehicle" does not |
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include a device moved only by human power or used exclusively on |
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stationary rails or tracks, a farm machine, a farm trailer, a |
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road-building machine, or a self-propelled vehicle used |
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exclusively to move farm machinery, farm trailers, or road-building |
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machinery. |
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(2) "Sporting goods" means an item of tangible |
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personal property designed and sold for use in a sport or sporting |
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activity, excluding apparel and footwear except that which is |
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suitable only for use in a sport or sporting activity, and excluding |
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board games, electronic games and similar devices, aircraft and |
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powered vehicles, and replacement parts and accessories for any |
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excluded item. |
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(3) "Coastal counties" means the following Texas |
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counties: Cameron, Willacy, Kenedy, Kleberg, Nueces, San Patricio, |
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Aransas, Refugio, Calhoun, Victoria, Jackson, Matagorda, Brazoria, |
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Galveston, Harris, Chambers, Jefferson, and Orange. |
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SECTION 4. The coastal erosion response account authorized |
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in Section 33.604, Natural Resources Code shall not be included |
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under Section 403.095, Government Code. All dedications of revenue |
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made in Section 33.604, Natural Resources Code shall continue in |
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full force and effect and none of these revenues may be used for any |
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other purpose. |
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SECTION 5. This Act takes effect September 1, 2007. |