86(R) - 2019
Relating to the allocation to and use by the Parks and Wildlife
Department and Texas Historical Commission of certain proceeds from
the imposition of state sales and use taxes on sporting goods.
A negative impact of $545,000 through the biennium is expected to the state. The bill provides for a legal appropriation by the state.
HB 1214 would ensure that all funds attributed from the
sporting goods sales tax (SGST) to the Historic Commission Account and the
Texas Recreation and Parks Account are used only for the purposes of those
accounts as specified in tax code. This bill would reenact a dedicated account
on behalf of the Texas Historical Commission in order to receive its share of
SGST revenue. Additionally, this bill clarifies the purposes for which funds
may be used, including the local park purposes, debt service bonds, and associated
employee and retiree benefit costs.
Vote Recommendation Notes
Revenue collected from the sporting goods sales tax is
already statutorily dedicated to the Parks and Wildlife Department and the
Texas Historical Commission. Even if the constitutional amendment proposed by
HJR 39 were to be adopted, the legislature would still have the ability to
abolish the tax, change the amount of the tax, or change the percentages
allotted the respective departments without needing to amend the constitution
again. The proposed constitutional amendment and this enabling legislation do not
affect our liberty principles and we remain neutral.