SRC-DPW H.B. 3460 76(R)   BILL ANALYSIS


Senate Research Center   H.B. 3460
76R9592 MXM-FBy: Kuempel (Wentworth)
Natural Resources
5/9/1999
Engrossed


DIGEST 

In 1987, the legislature authorized the creation of park and recreation
districts in counties with river frontage on the Guadalupe and Comal Rivers
to provide law enforcement and river cleanup programs. Such districts are
authorized to implement a tax on rental of recreational equipment and park
services. This bill would limit such a tax to $1 per person for certain
types of rentals and services.   

PURPOSE

As proposed, H.B. 3460 sets forth guidelines for the imposition of taxes on
certain services in park and recreation districts. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Section 324.099(b), Local Government Code, to provide that the
taxes that a park and recreation district (district) is authorized to levy
are: a tax imposed on each person who pays $1 or more for each day to rent
certain spaces and equipment, or for each day of recreational guide
services, or for initiation or membership fee of a private club or
organization that provides water-orientated recreational equipment for use
to the member; a tax not greater than $1 per person for each rental of a
kayak intend for use on a river in the district, or for each person using
shuttle servce in the district if the person is not renting equipment under
paragraph (A).  Deletes text regarding taxes imposed for the use or
possession of camping or picnic space, or for recreational guide of shuttle
service, or for fees for membership. Makes a conforming change.   

SECTION 2. Amends Chapter 324, Local Government Code, by adding Subchapter
Z, as follows: 

SUBCHAPTER Z. MISCELLANEOUS PROVISIONS 

Sec. 324.901. REQUIREMENTS FOR RENTAL OF WATER-ORIENTED RECREATIONAL
EQUIPMENT.  Provides that this section only applies to the rental of
wateroriented recreational equipment (water equipment) in a district.
Prohibits a person younger than 18 years of age from renting water
equipment.  Sets forth requirements for the authorized renting of water
equipment by a person who is at least 18 years of age. 

SECTION 3.Effective date: September 1, 1999.
  Makes application of this law prospective.

SECTION 4. Emergency clause.