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.