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A JOINT RESOLUTION
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proposing a constitutional amendment relating to the appropriation |
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of the net revenue received from the imposition of state sales and |
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use taxes on sporting goods. |
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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-d to read as follows: |
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Sec. 7-d. (a) Subject to Subsection (b) of this section, |
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for each state fiscal year, the net revenue received from the |
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collection of any state taxes imposed on the sale, storage, use, or |
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other consumption in this state of sporting goods that were subject |
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to taxation on January 1, 2019, under Chapter 151, Tax Code, is |
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automatically appropriated when received to the Parks and Wildlife |
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Department and the Texas Historical Commission, or their successors |
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in function, and is allocated between those agencies as provided by |
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general law. The legislature by general law may provide |
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limitations on the use of money appropriated under this subsection. |
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(b) The legislature by adoption of a resolution approved by |
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a record vote of two-thirds of the members of each house of the |
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legislature may direct the comptroller of public accounts to reduce |
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the amount of money appropriated to the Parks and Wildlife |
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Department and the Texas Historical Commission, or their successors |
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in function, under Subsection (a) of this section. The comptroller |
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may be directed to make that reduction only: |
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(1) in the state fiscal year in which the resolution is |
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adopted, or in either of the following two state fiscal years; and |
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(2) by an amount that does not result in a reduction of |
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more than 50 percent of the amount that would otherwise be |
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appropriated to the Parks and Wildlife Department and the Texas |
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Historical Commission, or their successors in function, in the |
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affected state fiscal year under Subsection (a) of this section. |
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(c) Money appropriated to the Parks and Wildlife Department |
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and the Texas Historical Commission, or their successors in |
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function, under Subsection (a) of this section may not be |
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considered available for certification by the comptroller of public |
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accounts under Section 49a(b), Article III, of this constitution. |
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(d) 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 86th Legislature, |
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Regular Session, 2019, requiring the automatic appropriation of the |
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net revenue received from the collection of state taxes imposed on |
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the sale, storage, use, or other consumption in this state of |
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certain sporting goods to the Parks and Wildlife Department and the |
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Texas Historical Commission. |
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(b) Section 7-d, Article VIII, of this constitution takes |
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effect September 1, 2021, and applies only to state tax revenue |
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collected on or after that date. |
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(c) This temporary provision expires January 1, 2022. |
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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 5, 2019. |
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The ballot shall be printed to provide for voting for or against the |
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proposition: "The constitutional amendment requiring the |
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automatic appropriation of the net revenue received from the |
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collection of state taxes imposed on the sale, storage, use, or |
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other consumption in this state of certain sporting goods to the |
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Parks and Wildlife Department and the Texas Historical Commission." |