| |
| |
|
|
|
|
|
proposing a constitutional amendment relating to the appropriation |
|
|
of the net revenue received from the imposition of state sales and |
|
|
use taxes on sporting goods. |
|
|
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Article VIII, Texas Constitution, is amended by |
|
|
adding Section 7-d to read as follows: |
|
|
Sec. 7-d. (a) For each state fiscal year, the net revenue |
|
|
received from the collection of any state taxes imposed on the sale, |
|
|
storage, use, or other consumption in this state of sporting goods |
|
|
that were subject to taxation on January 1, 2019, under Chapter 151, |
|
|
Tax Code, is automatically appropriated when received to the Parks |
|
|
and Wildlife Department and the Texas Historical Commission, or |
|
|
their successors in function, and is allocated between those |
|
|
agencies as provided by general law. The legislature by general law |
|
|
may provide limitations on the use of money appropriated under this |
|
|
subsection. |
|
|
(b) In this section, "sporting goods" means an item of |
|
|
tangible personal property designed and sold for use in a sport or |
|
|
sporting activity, excluding apparel and footwear except that which |
|
|
is suitable only for use in a sport or sporting activity, and |
|
|
excluding board games, electronic games and similar devices, |
|
|
aircraft and powered vehicles, and replacement parts and |
|
|
accessories for any excluded item. |
|
|
SECTION 2. The following temporary provision is added to |
|
|
the Texas Constitution: |
|
|
TEMPORARY PROVISION. (a) This temporary provision applies |
|
|
to the constitutional amendment proposed by the 86th Legislature, |
|
|
Regular Session, 2019, dedicating the revenue received from the |
|
|
existing state sales and use taxes that are imposed on sporting |
|
|
goods to the Texas Parks and Wildlife Department and the Texas |
|
|
Historical Commission to protect Texas' natural areas, water |
|
|
quality, and history by acquiring, managing, and improving state |
|
|
and local parks and historic sites while not increasing the rate of |
|
|
the state sales and use taxes. |
|
|
(b) Section 7-d, Article VIII, of this constitution takes |
|
|
effect September 1, 2021, and applies only to state tax revenue |
|
|
collected on or after that date. |
|
|
(c) This temporary provision expires January 1, 2022. |
|
|
SECTION 3. This proposed constitutional amendment shall be |
|
|
submitted to the voters at an election to be held November 5, 2019. |
|
|
The ballot shall be printed to provide for voting for or against the |
|
|
proposition: "The constitutional amendment dedicating the revenue |
|
|
received from the existing state sales and use taxes that are |
|
|
imposed on sporting goods to the Texas Parks and Wildlife |
|
|
Department and the Texas Historical Commission to protect Texas' |
|
|
natural areas, water quality, and history by acquiring, managing, |
|
|
and improving state and local parks and historic sites while not |
|
|
increasing the rate of the state sales and use taxes." |