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A BILL TO BE ENTITLED
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AN ACT
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relating to the allocation of the proceeds from taxes imposed on the |
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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 to: |
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(1) acquire, operate, maintain, and make capital |
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improvements to parks; and |
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(2) [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. Section 11.035(b), Parks and Wildlife Code, is |
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amended to read as follows: |
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(b) The department shall deposit to the credit of the state |
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parks account all revenue, less allowable costs, received from the |
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following sources: |
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(1) grants or operation of concessions in state parks |
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or fishing piers; |
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(2) publications on state parks, state historic sites, |
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or state scientific areas; |
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(3) fines or penalties received from violations of |
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regulations governing parks issued pursuant to Subchapter B, |
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Chapter 13; |
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(4) fees and revenue collected under Section 11.027(b) |
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or (c) that are associated with state park lands; |
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(5) an amount of money equal to 76 [74] percent of the |
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credits made to the department under Section 151.801, Tax Code; and |
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(6) any other source provided by law. |
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SECTION 3. Section 24.003(a), Parks and Wildlife Code, is |
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amended to read as follows: |
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(a) The department shall deposit to the credit of the Texas |
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recreation and parks account: |
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(1) an amount of money equal to seven [15] percent of |
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the credits made to the department under Section 151.801, Tax Code; |
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and |
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(2) money from any other source authorized by law. |
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SECTION 4. Section 24.053(a), Parks and Wildlife Code, is |
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amended to read as follows: |
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(a) The department shall deposit to the credit of the large |
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county and municipality recreation and parks account: |
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(1) an amount of money equal to five [10] percent of |
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the credits made to the department under Section 151.801, Tax Code; |
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and |
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(2) money from any other source authorized by law. |
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SECTION 5. This Act takes effect September 1, 2015. |