By: Kolkhorst S.B. No. 1366

(Gonzales)

A BILL TO BE ENTITLED

AN ACT

relating to the allocation to the Parks and Wildlife Department of the proceeds from taxes imposed on the sale, storage, or use of sporting goods.

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

SECTION 1. Section 11.035(b), Parks and Wildlife Code, is amended to read as follows:

(b) The department shall deposit to the credit of the state parks account all revenue, less allowable costs, received from the following sources:

(1) grants or operation of concessions in state parks or fishing piers;

(2) publications on state parks, state historic sites, or state scientific areas;

(3) fines or penalties received from violations of regulations governing parks issued pursuant to Subchapter B, Chapter 13;

(4) fees and revenue collected under Section 11.027(b) or (c) that are associated with state park lands;

(5) [an amount of money equal to 74 percent of the] credits made to the department under Section 151.801, Tax Code, in an amount not to exceed the amount of the tax proceeds appropriated from the account for use during the then-current state fiscal biennium plus the amount necessary to fund the cost of state contributions for benefits of department employees whose salaries or wages are paid from the account; and

(6) any other source provided by law.

SECTION 2. Section 11.043(b), Parks and Wildlife Code, is amended to read as follows:

(b) The account consists of:

(1) [the amount of] credits made to the department under Section 151.801, Tax Code, in an amount not to exceed the amount of the tax proceeds appropriated from the account for use during the then-current state fiscal biennium plus the amount necessary to fund the cost of state contributions for benefits of department employees whose salaries or wages are paid from the account [after allocations to:

[(A) the state parks account;

[(B) the large county and municipality recreation and parks account; and

[(C) the Texas recreation and parks account];

(2) proceeds of revenue bonds issued under Section 13.0045; and

(3) money from any other source authorized by law.

SECTION 3. Section 24.003(a), Parks and Wildlife Code, is amended to read as follows:

(a) The department shall deposit to the credit of the Texas recreation and parks account:

(1) [an amount of money equal to 15 percent of the] credits made to the department under Section 151.801, Tax Code, in an amount not to exceed the amount of the tax proceeds appropriated from the account for use during the then-current state fiscal biennium plus the amount necessary to fund the cost of state contributions for benefits of department employees whose salaries or wages are paid from the account; and

(2) money from any other source authorized by law.

SECTION 4. Section 24.053(a), Parks and Wildlife Code, is amended to read as follows:

(a) The department shall deposit to the credit of the large county and 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, in an amount not to exceed the amount of the tax proceeds appropriated from the account for use during the then-current state fiscal biennium plus the amount necessary to fund the cost of state contributions for benefits of department employees whose salaries or wages are paid from the account; and

(2) money from any other source authorized by law.

SECTION 5. Section 151.801(c), Tax Code, is amended to read as follows:

(c) The [Subject to Subsection (c-1), 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) an amount equal to 94 percent of the proceeds shall be credited to the Parks and Wildlife Department and deposited as specified in the Parks and Wildlife Code; and

(2) an amount equal to six percent of the proceeds shall be credited to the Texas Historical Commission and deposited as specified in Section 442.073, Government Code.

SECTION 6. Section 151.801(c-1), Tax Code, is repealed.

SECTION 7. This Act takes effect September 1, 2015.