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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 the sporting goods sales tax |
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revenue to fund state and local parks. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. 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 74 [$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 2. Section 11.043(b), Parks and Wildlife Code, is |
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amended to read as follows: |
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(b) The account consists of: |
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(1) the amount of credits made to the department under |
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Section 151.801, Tax Code, after allocations to: |
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(A) the state parks account; |
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(B) the large municipality recreation and parks |
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account; and |
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(C) the Texas recreation and parks account; [,] |
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(2) proceeds of revenue bonds issued under Section |
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13.0045; [,] or |
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(3) any other source authorized by law. |
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SECTION 3. Chapter 24, Parks and Wildlife Code, is amended |
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by designating Sections 24.001 through 24.013 as Subchapter A and |
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adding a heading for Subchapter A to read as follows: |
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SUBCHAPTER A. LOCAL PARKS FOR SMALLER MUNICIPALITIES AND OTHER |
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POLITICAL SUBDIVISIONS |
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SECTION 4. Section 24.001, Parks and Wildlife Code, is |
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amended to read as follows: |
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Sec. 24.001. DEFINITIONS. In this subchapter [chapter]: |
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(1) "Political subdivision" means a county, city, |
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special district, river authority, or other governmental entity |
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created under the authority of the state or a county or city. |
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(2) "Urban area" means the area within a standard |
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metropolitan statistical area (SMSA) in this state used in the last |
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preceding federal census. |
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(3) "Park" includes land and water parks owned or |
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operated by the state or a political subdivision. |
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(4) "Open space area" means a land or water area for |
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human use and enjoyment that is relatively free of man-made |
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structures. |
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(5) "Natural area" means a site having valuable or |
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vulnerable natural resources, ecological processes, or rare, |
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threatened, or endangered species of vegetation or wildlife. |
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(6) "Parks, recreational, and open space area plan" |
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means a comprehensive plan that includes information on and |
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|
analyses of parks, recreational, and open space area objectives, |
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|
needs, resources, environment, and uses, and that identifies the |
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amounts, locations, characteristics, and potentialities of areas |
|
|
for adequate parks, recreational, and open space opportunities. |
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(7) "Federal rehabilitation and recovery grants" |
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means matching grants made by the United States to or for political |
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|
subdivisions for the purpose of rebuilding, remodeling, expanding, |
|
|
or developing existing outdoor or indoor parks, recreational, or |
|
|
open space areas and facilities, including improvements in park |
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|
landscapes, buildings, and support facilities. |
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(8) "Account" means the Texas recreation and parks |
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account. |
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(9) "Rural area" means any area not included in an |
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urban area. |
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(10) "Cultural resource site or area" means a site or |
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area determined by the commission to have valuable and vulnerable |
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cultural or historical resources. |
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(11) "Nonprofit corporation" means a nonpolitical |
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legal entity incorporated under the laws of this state that has been |
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|
granted an exemption from federal income tax under Section 501(c), |
|
|
Internal Revenue Code of 1986, as amended. |
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|
(12) "Underserved population" means any group of |
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people that is low income, inner city, or rural as determined by the |
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last census, or minority, physically or mentally challenged youth |
|
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at risk, youth, or female. |
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SECTION 5. Section 24.002, Parks and Wildlife Code, is |
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amended to read as follows: |
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Sec. 24.002. TEXAS RECREATION AND PARKS ACCOUNT. The Texas |
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recreation and parks account is a separate account in the general |
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revenue fund. Money in the account may be used only as provided by |
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this subchapter for grants to: |
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(1) a municipality with a population of less than |
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|
500,000; or |
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(2) any other political subdivision that is not a |
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municipality. |
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SECTION 6. 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 15 [$1,125,000 per
|
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|
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 |
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|
[or] |
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(2) money from any other source authorized by law. |
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SECTION 7. Section 24.005(e), Parks and Wildlife Code, is |
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|
amended to read as follows: |
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(e) The department may provide from the account for direct |
|
|
administrative costs of the programs described by this subchapter |
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|
[chapter]. |
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SECTION 8. Section 24.008(a), Parks and Wildlife Code, is |
|
|
amended to read as follows: |
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(a) No property may be acquired with grant money made under |
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|
this subchapter [chapter] or by the department under this |
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subchapter [chapter] if the purchase price exceeds the fair market |
|
|
value of the property as determined by one independent appraiser. |
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SECTION 9. Section 24.009, Parks and Wildlife Code, is |
|
|
amended to read as follows: |
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Sec. 24.009. PAYMENTS, RECORDS, AND ACCOUNTING. (a) On the |
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|
approval of a grant under this subchapter [chapter] and on the |
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|
written request by the director, the comptroller of public accounts |
|
|
shall issue a warrant drawn against the Texas recreation and parks |
|
|
account and payable to the political subdivision or nonprofit |
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|
corporation in the amount specified by the director. |
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(b) Each recipient of assistance under this subchapter |
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|
[chapter] shall keep records as required by the department, |
|
|
including records which fully disclose the amount and the |
|
|
disposition of the proceeds by the recipient, the total cost of the |
|
|
acquisition, a copy of the title and deed for the property acquired, |
|
|
the amount and nature of that portion of the cost of the acquisition |
|
|
supplied by other funds, and other records that facilitate |
|
|
effective audit. The director and the comptroller, or their |
|
|
authorized representatives, may examine any book, document, paper, |
|
|
and record of the recipient that are pertinent to assistance |
|
|
received under this subchapter [chapter]. |
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(c) The recipient of funds under this subchapter [chapter] |
|
|
shall, on each anniversary date of the grant for five years after |
|
|
the grant is made, furnish to the department a comprehensive report |
|
|
detailing the present and anticipated use of the property, any |
|
|
contiguous additions to the property, and any major changes in the |
|
|
character of the property, including the extent of park development |
|
|
which may have taken place. |
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|
SECTION 10. Section 24.011, Parks and Wildlife Code, is |
|
|
amended to read as follows: |
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Sec. 24.011. NONCOMPLIANCE WITH ACT. The attorney general |
|
|
shall file suit in a court of competent jurisdiction against a |
|
|
political subdivision or nonprofit corporation that fails to comply |
|
|
with the requirements of this subchapter [chapter] to recover the |
|
|
full amount of the grant plus interest on that amount of five |
|
|
percent a year accruing from the time of noncompliance or for |
|
|
injunctive relief to require compliance with this subchapter |
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|
[chapter]. If the court finds that the political subdivision or |
|
|
nonprofit corporation has not complied with the requirements of |
|
|
this subchapter [chapter], it is not eligible for further |
|
|
participation in the program for three years following the finding |
|
|
for noncompliance. |
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SECTION 11. Section 24.013, Parks and Wildlife Code, is |
|
|
amended to read as follows: |
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Sec. 24.013. AUTHORITY OF POLITICAL SUBDIVISIONS TO HAVE |
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|
PARKS. This subchapter [chapter] does not authorize a political |
|
|
subdivision to acquire, develop, maintain, or operate a park, |
|
|
recreational area, open space area, or natural area. |
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|
SECTION 12. Chapter 24, Parks and Wildlife Code, is amended |
|
|
by adding Subchapter B to read as follows: |
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SUBCHAPTER B. PARKS FOR LARGE MUNICIPALITIES |
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Sec. 24.051. DEFINITIONS. In this subchapter: |
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|
(1) "Large municipality" means a municipality with a |
|
|
population of at least 500,000. |
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|
(2) "Political subdivision" means a county, city, |
|
|
special district, river authority, or other governmental entity |
|
|
created under the authority of the state or a county or city. |
|
|
(3) "Park" includes land and water parks owned or |
|
|
operated by the state or a political subdivision. |
|
|
(4) "Open space area" means a land or water area for |
|
|
human use and enjoyment that is relatively free of man-made |
|
|
structures. |
|
|
(5) "Natural area" means a site having valuable or |
|
|
vulnerable natural resources, ecological processes, or rare, |
|
|
threatened, or endangered species of vegetation or wildlife. |
|
|
(6) "Parks, recreational, and open space area plan" |
|
|
means a comprehensive plan that includes information on and |
|
|
analyses of parks, recreational, and open space area objectives, |
|
|
needs, resources, environment, and uses, and that identifies the |
|
|
amounts, locations, characteristics, and potentialities of areas |
|
|
for adequate parks, recreational, and open space opportunities. |
|
|
(7) "Federal rehabilitation and recovery grants" |
|
|
means matching grants made by the United States to or for political |
|
|
subdivisions for the purpose of rebuilding, remodeling, expanding, |
|
|
or developing existing outdoor or indoor parks, recreational, or |
|
|
open space areas and facilities, including improvements in park |
|
|
landscapes, buildings, and support facilities. |
|
|
(8) "Account" means the large municipality recreation |
|
|
and parks account. |
|
|
(9) "Cultural resource site or area" means a site or |
|
|
area determined by the commission to have valuable and vulnerable |
|
|
cultural or historical resources. |
|
|
(10) "Nonprofit corporation" means a nonpolitical |
|
|
legal entity incorporated under the laws of this state that has been |
|
|
granted an exemption from federal income tax under Section 501(c), |
|
|
Internal Revenue Code of 1986, as amended. |
|
|
(11) "Underserved population" means any group of |
|
|
people that is low income or inner city, as determined by the last |
|
|
census, or minority, physically or mentally challenged youth at |
|
|
risk, youth, or female. |
|
|
Sec. 24.052. LARGE MUNICIPALITY RECREATION AND PARKS |
|
|
ACCOUNT. The large municipality recreation and parks account is a |
|
|
separate account in the general revenue fund. Money in the account |
|
|
may be used only as provided by this subchapter. |
|
|
Sec. 24.053. ACCOUNT REVENUE SOURCE; DEDICATION. The |
|
|
department shall deposit to the credit of the large municipality |
|
|
recreation and parks account: |
|
|
(1) an amount of money equal to 10 percent of the |
|
|
credits made to the department under Section 151.801, Tax Code; and |
|
|
(2) money from any other source authorized by law. |
|
|
Sec. 24.054. ASSISTANCE GRANTS. (a) The department may |
|
|
make grants of money from the account to a large municipality for |
|
|
use by the municipality as all or part of the municipality's |
|
|
required share of funds for eligibility for receiving a federal |
|
|
rehabilitation and recovery grant. |
|
|
(b) In order to receive a grant under this section, the |
|
|
municipality seeking the federal grant shall apply to the |
|
|
department for the grant and present evidence that the municipality |
|
|
qualifies for the federal grant. |
|
|
(c) A grant under this section is conditioned on the |
|
|
municipality qualifying for and receiving the federal grant. |
|
|
Sec. 24.055. DIRECT STATE MATCHING GRANTS. (a) The |
|
|
department shall make grants of money from the account to a large |
|
|
municipality to provide one-half of the costs of the planning, |
|
|
acquisition, or development of a park, recreational area, or open |
|
|
space area to be owned and operated by the municipality. |
|
|
(b) In establishing the program of grants under this |
|
|
section, the department shall adopt rules and regulations for grant |
|
|
assistance. |
|
|
(c) Money granted to a municipality under this section may |
|
|
be used for the operation and maintenance of parks, recreational |
|
|
areas, cultural resource sites or areas, and open space areas only: |
|
|
(1) if the park, site, or area is owned or operated and |
|
|
maintained by the department and is being transferred by the |
|
|
commission for public use to the municipality for operation and |
|
|
maintenance; and |
|
|
(2) during the period the commission determines to be |
|
|
necessary to effect the official transfer of the park, site, or |
|
|
area. |
|
|
(d) The department shall make grants of money from the |
|
|
account to a large municipality or to a nonprofit corporation for |
|
|
use in a large municipality for recreation, conservation, or |
|
|
education programs for underserved populations to encourage and |
|
|
implement increased access to and use of parks, recreational areas, |
|
|
cultural resource sites or areas, and open space areas by |
|
|
underserved populations. |
|
|
(e) The department may provide from the account for direct |
|
|
administrative costs of the programs described by this subchapter. |
|
|
Sec. 24.056. FUNDS FOR GRANTS TO LARGE MUNICIPALITIES. |
|
|
When revenue to the large municipality recreation and parks account |
|
|
exceeds $14 million per year, an amount not less than 15 percent |
|
|
shall be made available for grants to large municipalities for up to |
|
|
50 percent of the cost of acquisition or development of indoor |
|
|
public recreation facilities for indoor recreation programs, |
|
|
sports activities, nature programs, or exhibits. |
|
|
Sec. 24.057. ACCOUNT USE TO BE CONSISTENT WITH PLANS. No |
|
|
grant may be made under Section 24.055 nor may account money be used |
|
|
under Section 24.056 unless: |
|
|
(1) there is a present or future need for the |
|
|
acquisition and development of the property for which the grant is |
|
|
requested or the use is proposed; and |
|
|
(2) a written statement is obtained from the regional |
|
|
planning commission having jurisdiction of the area in which the |
|
|
property is to be acquired and developed that the acquisition and |
|
|
development is consistent with local needs. |
|
|
Sec. 24.058. ACQUISITION OF PROPERTY. (a) No property may |
|
|
be acquired with grant money made under this subchapter or by the |
|
|
department under this subchapter if the purchase price exceeds the |
|
|
fair market value of the property as determined by one independent |
|
|
appraiser. |
|
|
(b) Property may be acquired with provision for a life |
|
|
tenancy if that provision facilitates the orderly and expedient |
|
|
acquisition of the property. |
|
|
(c) If land or water designated for park, recreational, |
|
|
cultural resource, or open space use is included in the local and |
|
|
regional park, recreational, cultural resource, and open space |
|
|
plans for two or more large municipalities, the two or more large |
|
|
municipalities may cooperate under state law to secure assistance |
|
|
from the account to acquire or develop the property. In those |
|
|
cases, the department may modify the standards for individual |
|
|
applicants but must be assured that a cooperative management plan |
|
|
for the land or water can be developed and effectuated and that one |
|
|
of the municipalities possesses the necessary qualifications to |
|
|
perform contractual responsibilities for purposes of the grant. |
|
|
(d) All land or water purchased with assistance from the |
|
|
account shall be dedicated for park, recreational, cultural |
|
|
resource, indoor recreation center, and open space purposes in |
|
|
perpetuity and may not be used for any other purpose, except where |
|
|
the use is compatible with park, recreational, cultural resource, |
|
|
and open space objectives, and the use is approved in advance by the |
|
|
department. |
|
|
Sec. 24.059. PAYMENTS, RECORDS, AND ACCOUNTING. (a) On the |
|
|
approval of a grant under this subchapter and on the written request |
|
|
by the director, the comptroller shall issue a warrant drawn |
|
|
against the large municipality recreation and parks account and |
|
|
payable to the municipality or nonprofit corporation in the amount |
|
|
specified by the director. |
|
|
(b) Each recipient of assistance under this subchapter |
|
|
shall keep records as required by the department, including records |
|
|
which fully disclose the amount and the disposition of the proceeds |
|
|
by the recipient, the total cost of the acquisition, a copy of the |
|
|
title and deed for the property acquired, the amount and nature of |
|
|
that portion of the cost of the acquisition supplied by other funds, |
|
|
and other records that facilitate effective audit. The director |
|
|
and the comptroller, or their authorized representatives, may |
|
|
examine any book, document, paper, and record of the recipient that |
|
|
are pertinent to assistance received under this subchapter. |
|
|
(c) The recipient of funds under this subchapter shall, on |
|
|
each anniversary date of the grant for five years after the grant is |
|
|
made, furnish to the department a comprehensive report detailing |
|
|
the present and anticipated use of the property, any contiguous |
|
|
additions to the property, and any major changes in the character of |
|
|
the property, including the extent of park development which may |
|
|
have taken place. |
|
|
Sec. 24.060. NONCOMPLIANCE WITH ACT. The attorney general |
|
|
shall file suit in a court of competent jurisdiction against a large |
|
|
municipality or nonprofit corporation that fails to comply with the |
|
|
requirements of this subchapter to recover the full amount of the |
|
|
grant plus interest on that amount of five percent a year accruing |
|
|
from the time of noncompliance or for injunctive relief to require |
|
|
compliance with this subchapter. If the court finds that the |
|
|
municipality or nonprofit corporation has not complied with the |
|
|
requirements of this subchapter, it is not eligible for further |
|
|
participation in the program for three years following the finding |
|
|
for noncompliance. |
|
|
Sec. 24.061. ACCOUNT NOT TO BE USED FOR PUBLICITY. No money |
|
|
credited to the account may be used for publicity or related |
|
|
purposes. |
|
|
Sec. 24.062. AUTHORITY OF LARGE MUNICIPALITY TO HAVE PARKS. |
|
|
This subchapter does not authorize a large municipality to acquire, |
|
|
develop, maintain, or operate a park, recreational area, open space |
|
|
area, or natural area. |
|
|
SECTION 13. 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 $32 million in sporting
|
|
|
goods tax revenue annually to the Parks and Wildlife Department.] |
|
|
SECTION 14. This Act takes effect September 1, 2007. |