Enrolled Bill Summary

            House Bill 3460 applies to park and recreation districts in counties with frontage on both the Guadalupe River and the Comal River. It prohibits rental of water-oriented recreational equipment to anyone younger than 18 and requires each user of the equipment age 18 or older to sign a rental agreement. The agreement must list each person who is going to use the equipment, regardless of age. The act also revises taxes applicable to various recreational activities within a district. Recreationists pay a $1 tax apiece per day for shuttle service for river ingress and egress or for rental of water-oriented recreational equipment for river use. They pay a five percent tax for various other rentals and services costing $1 or more per day, except that short-term hotel occupancy costing $2 or more per day remains taxable at four percent.