80R5352 ABC-D

By: Hilderbran, Howard of Travis H.J.R. No. 71

A JOINT RESOLUTION

proposing a constitutional amendment relating to the allocation and use of the sporting goods sales tax revenue to fund state and local parks.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Article VIII, Texas Constitution, is amended by adding Section 7-c to read as follows:

Sec. 7-c. (a) For each state fiscal year, the revenue received from the collection of any state taxes imposed on the sale, storage, or use of sporting goods that were subject to taxation on January 1, 2007, under Chapter 151, Tax Code, may be appropriated only to the Parks and Wildlife Department or the department's successor for purposes of funding state and local parks.

(b) In this section, "sporting goods" means an item of tangible personal property designed and sold for use in a sport or sporting activity, excluding apparel and footwear except that which is suitable only for use in sport or sporting activity, and excluding board games, electronic games and similar devices, aircraft and powered vehicles, and replacement parts and accessories for any excluded item.

SECTION 2. The following temporary provision is added to the Texas Constitution:

TEMPORARY PROVISION. (a) This temporary provision applies to the constitutional amendment proposed by the 80th Legislature, Regular Session, 2007, requiring the revenue received from the collection of the taxes imposed on the sale, storage, or use of sporting goods to be appropriated only to the Parks and Wildlife Department for purposes of funding state and local parks and expires September 2, 2009.

(b) Section 7-c, Article VIII, of this constitution takes effect September 1, 2009, and applies only to state tax revenue that is collected on or after that date.

SECTION 3. This proposed constitutional amendment shall be submitted to the voters at an election to be held November 6, 2007. The ballot shall be printed to permit voting for or against the proposition: "The constitutional amendment requiring that revenue received from the collection of the taxes imposed on the sale, storage, or use of sporting goods be appropriated only to fund state and local parks."