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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 proceeds from taxes |
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imposed on the sale, storage, or use of sporting goods. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 151.801(c) and (c-1), Tax Code, are |
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amended to read as follows: |
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(c) The [Subject to Subsection (c-1), 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 shall be deposited as follows: |
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(1) an amount equal to 94 percent of the proceeds shall |
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be credited to the Parks and Wildlife Department and deposited as |
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specified in the Parks and Wildlife Code; and |
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(2) an amount equal to six percent of the proceeds |
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shall be credited to the Texas Historical Commission and deposited |
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as specified in Section 442.073, Government Code. |
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(c-1) Money credited to Parks and Wildlife Department |
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accounts under Subsection (c) may be appropriated only: |
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(1) to acquire, operate, maintain, and make capital |
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improvements to parks; |
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(2) for a purpose authorized under Chapter 24, Parks |
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and Wildlife Code; and |
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(3) [Except as provided by this subsection, the
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comptroller may not credit to the Parks and Wildlife Department or
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the Texas Historical Commission any amounts under this section that
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are in excess of the amounts appropriated to the department or
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commission for that biennium.
In addition to amounts appropriated
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to the Parks and Wildlife Department from the proceeds described by
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Subsection (c), the comptroller shall transfer to appropriate
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department accounts amounts from those proceeds sufficient] to fund |
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the state contributions for employee benefits of Parks and Wildlife |
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Department employees whose salaries or wages are paid from those |
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department accounts [receiving the transfers]. |
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SECTION 2. This Act takes effect September 1, 2015. |