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A JOINT RESOLUTION
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proposing a constitutional amendment relating to the dedication of |
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the revenue received from the sporting goods sales tax. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article VIII, Texas Constitution, is amended by |
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adding Section 7-c to read as follows: |
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Sec. 7-c. (a) For each state fiscal year the revenue |
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received from the collection of any state taxes imposed on the sale, |
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storage, or use of sporting goods that were subject to taxation on |
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January 1, 2007, under Chapter 151, Tax Code, may be appropriated |
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only to the Parks and Wildlife Department or the department's |
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successor. |
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(b) Money dedicated as provided by Subsection (a) of this |
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section: |
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(1) is appropriated when received by the state; |
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(2) shall be deposited, as specified by general law, |
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to the credit of the following accounts, as those accounts existed |
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on January 1, 2007, or to the successor to those accounts: |
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(A) the state parks account; |
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(B) the Texas recreation and parks account; and |
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(C) the Texas parks and wildlife conservation and |
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capital account; and |
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(3) may be used only as provided by the general law |
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governing the use of money in the accounts described by Subsection |
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(b)(2) of this section. |
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(c) In this section, "sporting goods" means an item of |
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tangible personal property designed and sold for use in a sport or |
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sporting activity, excluding apparel and footwear except that which |
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is suitable only for use in a sport or sporting activity, and |
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excluding board games, electronic games and similar devices, |
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aircraft and powered vehicles, and replacement parts and |
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accessories for any excluded item. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 80th Legislature, |
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Regular Session, 2007, requiring the revenue received from the |
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collection of the taxes imposed on the sale, storage, or use of |
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sporting goods to be appropriated only to the Parks and Wildlife |
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Department. |
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(b) Section 7-c, Article VIII, of this constitution takes |
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effect September 1, 2009, and applies only to state tax revenues |
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that are collected on or after that date. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 6, 2007. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment requiring the revenue |
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received from the collection of the taxes imposed on the sale, |
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storage, or use of sporting goods to be appropriated only to the |
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Parks and Wildlife Department." |