By Kuempel H.B. No. 2348 74R6853 CBH-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the enforcement of a rule or ordinance of a park and 1-3 recreation district and to taxation within that district. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Section 324.066, Local Government Code, is 1-6 amended by amending Subsection (c) and adding Subsection (e) to 1-7 read as follows: 1-8 (c) A person who violates a rule or ordinance adopted under 1-9 this section commits an offense. An offense under this section is 1-10 a Class C misdemeanor. If it is shown on the trial of the person 1-11 that the person has previously been convicted of an offense for a 1-12 violation of the same rule or ordinance under this subsection, the 1-13 offense is a Class B misdemeanor. 1-14 (e) If the county attorney or an attorney retained by the 1-15 board brings an action on behalf of the district under Subsection 1-16 (d), the district is not required to give a bond for the issuance 1-17 of a temporary restraining order or an injunction. 1-18 SECTION 2. Section 324.099, Local Government Code, is 1-19 amended by adding Subsection (j) to read as follows: 1-20 (j) The board may elect to not collect the hotel occupancy 1-21 tax from a hotel that is included in the district and in the 1-22 extraterritorial jurisdiction of a municipality if the collection 1-23 of the tax would result in the hotel paying a tax under this 1-24 section and under Chapter 351, Tax Code. 2-1 SECTION 3. Section 324.122, Local Government Code, is 2-2 amended to read as follows: 2-3 Sec. 324.122. EFFECT OF INCORPORATION. (a) The 2-4 incorporation of any area in a park district does not affect the 2-5 district's boundaries. 2-6 (b) Notwithstanding Section 351.0025, Tax Code, if on or 2-7 after September 1, 1995, a municipality adds to the municipality's 2-8 extraterritorial jurisdiction real property located in the park, 2-9 the municipality may not impose or collect a hotel occupancy tax 2-10 from a hotel included in the additional extraterritorial 2-11 jurisdiction if the hotel pays a hotel tax to the district under 2-12 Section 324.099. 2-13 SECTION 4. (a) This Act takes effect September 1, 1995. 2-14 (b) The change in law made by this Act applies only to an 2-15 offense committed on or after the effective date of this Act. For 2-16 purposes of this section, an offense is committed before the 2-17 effective date of this Act if any element of the offense occurs 2-18 before that date. 2-19 (c) An offense committed before the effective date of this 2-20 Act is covered by the law in effect when the offense was committed, 2-21 and the former law is continued in effect for that purpose. 2-22 SECTION 5. The importance of this legislation and the 2-23 crowded condition of the calendars in both houses create an 2-24 emergency and an imperative public necessity that the 2-25 constitutional rule requiring bills to be read on three several 2-26 days in each house be suspended, and this rule is hereby suspended.