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Texas Recreation and Parks Account
Background: The Texas Recreation & Parks Account Program (TRPA) was created in 1993 by the Texas Legislature to provide financial assistance to local governments in the acquisition of land and development of both outdoor and indoor recreation facilities. The revenue for the program comes solely from a portion of the sales tax on designated sporting goods in Texas. Grants from this account are a 50/50 match between the state and the local sponsor. No income from Texas Parks and Wildlife facility use fees and license fees is utilized for these grants.
This program is statutorily dedicated in Chapter 151.801 of the Tax Code and Chapter 24 Texas Parks and Wildlife Code. The language is as follows:
Tax Code:
§ 151.801. Disposition of Proceeds
(a) Except for the amounts allocated under Subsections (b) and (c), all proceeds from the collection of the taxes imposed by this chapter shall be deposited to the credit of the general revenue fund.
(b) The amount of the proceeds from the collection of the taxes imposed by this chapter on the sale, storage, or use of lubricating and motor oils used to propel motor vehicles over the public roadways shall be deposited to the credit of the state highway fund.
(c) 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) For the period beginning September 1, 1993, and ending August 31, 1995, an amount equal to 50 cents per 1,000 cigarettes shall be deposited to the credit of the general revenue fund, state parks account, and an amount equal to 50 cents per 1,000 cigarettes shall be deposited to the credit of the general revenue fund, Texas recreation and parks account, and the balance shall be retained in the general revenue fund.
(2) Beginning September 1, 1995, the taxes collected shall be credited to the Parks and Wildlife Department and deposited as specified in the Parks and Wildlife Code. The comptroller shall not credit in excess of $32 million in sporting goods tax revenue annually to the Parks and Wildlife Department.
Parks and Wildlife Code
§ 24.002. Texas Recreation and Parks Account
The Texas recreation and parks account is a separate account in the general revenue fund.
§ 24.003. Account Revenue Source
The department shall deposit to the credit of the Texas recreation and parks account:
(1) $1,125,000 per month and 40 percent of the amount above $27 million per year of credits made to the department under Section 151.801, Tax Code; or (2) any other source authorized by law.
To reduce or change the current statutory dedication language and reduce the dedicated funding ($1,125,000 per month and 40 percent of the amount above $27 million per year of credits made to the department under Section 151.801, Tax Code) both the above statutes must be changed by changes in the laws. That is precisely what the Pickett bill (HB 3442) and Bivens Bill (SB 1863) proposes to do. Here is their proposed change in the law:
(c) Section 24.003, Parks and Wildlife Code, is amended to read as follows:
Sec. 24.003. ACCOUNT REVENUE SOURCE. The department shall
deposit to the credit of the Texas recreation and parks account amounts as[:
[(1) $1,125,000 per month and 40 percent of the amount
above $27 million per year of credits made to the department under
Section 151.801, Tax Code; or
[(2) any other source] authorized by law.
(d) Section 151.801(c), Tax Code, is amended to read as
follows:
(c) 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) For the period beginning September 1, 1993, and
ending August 31, 1995, an amount equal to 50 cents per 1,000
cigarettes shall be deposited to the credit of the general revenue
fund, state parks account, and an amount equal to 50 cents per 1,000
cigarettes shall be deposited to the credit of the general revenue
fund, Texas recreation and parks account, and the balance shall be
retained in the general revenue fund.
[(2) Beginning September 1, 1995, the taxes collected
shall be] credited to the Parks and Wildlife Department [and
deposited as specified in the Parks and Wildlife Code. The
comptroller shall not credit in excess of $32 million in sporting
goods tax revenue annually to the Parks and Wildlife Department].
This would leave only the phrase as authorized by law and would subject
the Account to the whim of the appropriations process.
Legislative Process:
HB 3442 and SB 1863 have been referred to committee as follows:
HB 3442
INTRODUCED 03/26/2003 Referred to Appropriations Committee
Clerk: Angela Pena Phone: 463-1091 Room: EXT E1.032
Chair: Rep. Talmadge Heflin Houston
Vice-Chair: Rep. Vilma Luna Corpus Christi
Members:
Rep. Leo Berman Tyler
Rep. Dan Branch Dallas
Rep. Betty Brown Terrell
Rep. Fred Brown Bryan
Rep. Myra Crownover Dallas
Rep. John Davis Houston
Rep. Joe Deshotel Port Arthur
Rep. Dawnna Dukes Austin
Rep. Craig Eiland Galveston
Rep. Dan Ellis Livingston
Rep. Roberto Gutierrez Mc Allen
Rep. Peggy Hamric Houston
Rep. Ruben Hope Conroe
Rep. Suzanna Gratia Hupp Lampasas
Rep. Carl Isett Lubbock
Rep. Elizabeth Ames Jones San Antonio
Rep. Lois W. Kolkhorst Brenham
Rep. Ruth Jones McClendon San Antonio
Rep. Jose Menendez San Antonio
Rep. Joseph Pickett El Paso
Rep. Jim Pitts Waxahachie
Rep. Richard Raymond Laredo
Rep. Jim Solis Harlingen
Rep. Jack Stick Austin
Rep. Vicki Truitt Southlake
Rep. Sylvester Turner Houston
Rep. Arlene Wohlgemuth Burleson
No hearing on the bill is yet scheduled. When posted, the public can appear before the committee to testify on, for or against the bill or any committee substitutes that might be offered. An example of a committee substitute might be the return of the dedication language discussed above or any other changes offered by any member of the committee. Information about committee substitutes and the status of any such proposed can be obtained from the committee clerk prior to committee hearing on the bill.
SB 1863
INTRODUCED 03/20/2003 Referred to Finance Committee
Clerk: Stephanie Hoover Phone: 463-0370 Room: EXT E1.038
Chair: Senator Teel Bivins Amarillo
Vice-Chair: Senator Judith Zaffirini Laredo
Members:
Senator Kip Averitt Waco
Senator Gonzalo Barrientos Austin
Senator Kim Brimer Fort Worth
Senator Robert Duncan Lubbock
Senator Kyle Janek Houston
Senator Jane Nelson Flower Mound
Senator Steve Ogden College Station
Senator Florence Shapiro Addison
Senator Eliot Shapleigh El Paso
Senator Todd Staples Palestine
Senator Royce West Dallas
Senator John Whitmire Houston
Senator Tommy Williams The Woodlands
No hearing on the bill is yet scheduled. When posted, the public can appear before the committee to testify on, for or against the bill or any committee substitutes that might be offered. An example of a committee substitute might be the return of the dedication language discussed above, or any other changes offered by any member of the committee. Information about committee substitutes and the status of any such proposed can be obtained from the committee clerk prior to committee hearing on the bill.
