By: Kolkhorst  S.B. No. 1366
         (In the Senate - Filed March 11, 2015; March 18, 2015, read
  first time and referred to Committee on Finance; April 14, 2015,
  reported adversely, with favorable Committee Substitute by the
  following vote:  Yeas 13, Nays 0; April 14, 2015, sent to printer.)
Click here to see the committee vote
 
  COMMITTEE SUBSTITUTE FOR S.B. No. 1366 By:  Kolkhorst
 
 
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.
 
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