84R13645 SLB-F
 
  By: Gonzales, Capriglione H.B. No. 300
 
 
 
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; 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 [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; 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; and
               (2)  money from any other source authorized by law.
         SECTION 5.  This Act takes effect September 1, 2015.