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        |  | 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. |