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A BILL TO BE ENTITLED
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AN ACT
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relating to the funding of coastal erosion response activities and |
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the coastal management program. |
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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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Subchapter F. |
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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 and Subchapter F; |
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(2) grants to this state from the United States for the |
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purposes of this subchapter and Subchapter F; [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) the proceeds from the collection of taxes on the |
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sale, storage, or use of sporting goods that are deposited to the |
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credit of the account in accordance with Section 151.801(c-1), Tax |
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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. |
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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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(a) Money in the account may 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 under Subchapter F. |
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SECTION 3. Section 151.801, Tax Code, is amended by |
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amending Subsections (a) and (d) and adding Subsection (c-1) to |
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read as follows: |
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(a) Except for the amounts allocated under Subsections (b), |
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[and] (c), and (c-1), all proceeds from the collection of the taxes |
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imposed by this chapter shall be deposited to the credit of the |
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general revenue fund. |
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(c-1) Notwithstanding Subsection (c), the proceeds from the |
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collection of the taxes imposed by this chapter on the sale, |
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storage, or use of sporting goods in a coastal county shall be |
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deposited to the credit of the coastal erosion response account |
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established under Section 33.604, Natural Resources Code. The |
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comptroller may not credit more than $10 million in sporting goods |
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tax revenue annually to the coastal erosion response account. |
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(d) The comptroller shall determine the amount to be |
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deposited to the highway fund under Subsection (b) according to |
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available statistical data indicating the estimated average or |
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actual consumption or sales of lubricants used to propel motor |
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vehicles over the public roadways. The comptroller shall determine |
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the amounts to be deposited to the funds or accounts under |
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Subsections [Subsection] (c) and (c-1) according to available |
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statistical data indicating the estimated or actual total receipts |
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in this state and in coastal counties, respectively, from taxable |
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sales of sporting goods. If satisfactory data are not available, |
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the comptroller may require taxpayers who make taxable sales or |
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uses of those lubricants or of sporting goods to report to the |
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comptroller as necessary to make the allocation required by |
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Subsection (b), [or] (c), or (c-1). |
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SECTION 4. Section 151.801(e), Tax Code, is amended by |
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adding Subdivision (3) to read as follows: |
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(3) "Coastal county" means: |
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(A) Aransas County; |
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(B) Brazoria County; |
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(C) Calhoun County; |
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(D) Cameron County; |
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(E) Chambers County; |
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(F) Galveston County; |
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(G) Harris County; |
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(H) Jackson County; |
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(I) Jefferson County; |
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(J) Kenedy County; |
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(K) Kleberg County; |
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(L) Matagorda County; |
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(M) Nueces County |
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(N) Orange County; |
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(O) Refugio County; |
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(P) San Patricio County; |
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(Q) Victoria County; and |
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(R) Willacy County. |
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SECTION 5. This Act takes effect September 1, 2007. |