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Senate Bill 1638 |
Senate Author: Wentworth |
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Effective: 9-1-09 |
House Sponsor: Miller, Doug |
Senate Bill 1638 amends the Local Government Code to require a managing entity of a timeshare property in a county with frontage on the Guadalupe or Comal River to collect and remit to a park and recreation district, on a property owner's behalf, all district hotel occupancy taxes if the managing entity participates in the rental of the property by either advertising rental availability on behalf of the property owner or collecting rent on the property owner's behalf. A managing entity may certify to the district that it does not collect rent or advertise rental availability on behalf of its property owners. The certificate is final and binding as long as the certificate remains accurate. Senate Bill 1638 exempts from the district hotel occupancy tax an employee of the United States government conducting official business in the district or a person who is an evacuee due to an emergency during which the state has temporarily suspended collection of the state hotel occupancy tax. The bill prohibits the district from taxing a transaction between a person and an interest operated by the United States in the district or a state park in the district. The bill specifies that the annexation of any part of a park district by a political subdivision does not affect the district's boundaries.