Texas Comptroller Manual of Accounts - Fiscal 2024
GR Account 0467 – Texas Recreation and Parks

Receives a portion of the sporting goods sales tax allocation under Tax Code  sec.151.801. Used for assistance grants to political subdivisions, direct state matching grants to political subdivisions, and to acquire and develop state parks, recreational areas, open-space and natural areas. Grants may also be made for recreation, conservation, or education programs for underserved populations, including administrative costs. Grants are made only to a county or municipality with a population less than 500,000 or any other political subdivision that is not a county or municipality.

Amended by S.B. 325, 68th Leg., R.S. Beginning 9-1-93, sales taxes collected on sporting goods allocated to this account by H.B. 706, 73rd Leg., R.S. and depository interest retained in the fund.

Name changed per H.B. 706, 73rd Leg., R.S. (formerly Texas Local Park, Recreation and Open Space Fund).

Exempt from loss of dedication (§ 403.094, Government Code) by H.B. 706, 73rd Leg., R.S. and H.B. 3050, 74th Leg., R.S.

Amended by H.B. 2108, 76th Leg., R.S. Allocation amended by H.B. 12, 80th Leg., R.S.

H.B. 7, 83rd Leg., R.S. requires interest be deposited to General Revenue (0001).

H.B. 1422, S.B. 26 and S.J.R. 24, 86th Leg., R.S., changed the allocation percentages of sporting good sales taxes and appropriated all of the sporting goods sales tax revenue to Texas Parks and Wildlife (93%) and Texas Historical Commission (7%).