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A BILL TO BE ENTITLED
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AN ACT
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relating to the collection by the Parks and Wildlife Department of |
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taxes imposed on the sales and use of boats and boat motors and to |
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the disposition of those taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.027(d), Parks and Wildlife Code, is |
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amended to read as follows: |
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(d) The commission may set and charge a fee for the use of a |
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credit card to pay a fee assessed by the department or a tax |
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collected by the department under Chapter 160, Tax Code, in an |
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amount reasonable and necessary to reimburse the department for the |
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costs involved in the use of the card. The department shall deposit |
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the money in the state treasury. |
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SECTION 2. Section 160.121, Tax Code, is amended by |
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amending Subsection (c) and adding Subsection (d) to read as |
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follows: |
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(c) The following amounts [Five percent of the taxes
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collected by the department under this chapter] shall be deposited |
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to the credit of the game, fish, and water safety account and used |
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by the department for the administration of this chapter: |
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(1) five percent of the taxes collected by the |
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department under this chapter; |
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(2) an amount equal to the credit card usage fees |
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incurred by the department related to taxes collected by the |
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department under this chapter; and |
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(3) all taxes collected by the department under this |
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chapter as a result of law enforcement investigative activities. |
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(d) The comptroller and the Parks and Wildlife Commission |
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may adopt rules to implement this section. |
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SECTION 3. Section 160.121, Tax Code, as amended by this |
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Act, applies only to tax amounts collected or credit card usage fees |
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incurred by the Parks and Wildlife Department under Chapter 160, |
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Tax Code, on or after September 1, 2009. A tax collected or a credit |
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card usage fee incurred under that chapter before September 1, |
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2009, is subject to the law as it existed on the date the tax was |
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collected or the fee was incurred, and the former law remains in |
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effect for that purpose. |
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SECTION 4. This Act takes effect September 1, 2009. |