84R13645 SLB-F
	By: Gonzales	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.