1-1 AN ACT
1-2 relating to taxes on certain services in park and recreation
1-3 districts.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 324.099(b), Local Government Code, is
1-6 amended to read as follows:
1-7 (b) The taxes that a district may levy apply only within the
1-8 district and are:
1-9 (1) a tax [on the price paid for a camping or picnic
1-10 space or river ingress or egress privileges], at a rate not greater
1-11 than five percent established by resolution of the board, imposed
1-12 on each person who, under a lease, concession, permit, right of
1-13 access, license, contract, or agreement, pays $1 or more:
1-14 (A) for each day to rent:
1-15 (i) a camping space;
1-16 (ii) a picnic space;
1-17 (iii) a parking space;
1-18 (iv) a boat slip;
1-19 (v) fishing tackle; or
1-20 (vi) water-oriented recreational equipment
1-21 intended for use on a lake in the district, including a boat,
1-22 personal watercraft, windsurfer, or sailing craft;
1-23 (B) for each day of recreational guide services;
1-24 or
2-1 (C) for an initiation or membership fee of a
2-2 private club or organization that provides water-oriented
2-3 recreational equipment for use to a member [for the use or
2-4 possession of a camping or picnic space or for river ingress or
2-5 egress privileges costing at least $1 each day];
2-6 (2) a tax imposed by resolution of the board at a rate
2-7 not greater than four percent on the cost of occupancy of a hotel
2-8 if the cost of occupancy is $2 or more each day; a tax is not
2-9 imposed if the accommodations are leased or contracted to one party
2-10 for at least 30 consecutive days; and
2-11 (3) a tax imposed by resolution of the board at a rate
2-12 not greater than $1 a person:
2-13 (A) for each [five percent on the price paid for
2-14 recreational guide or shuttle services or on the] rental of [any
2-15 parking space and any] water-oriented recreational equipment,
2-16 including a canoe, tube, raft, boat, or kayak [personal watercraft,
2-17 windsurfer, or sailing craft] intended for use on a river [public
2-18 inland water] in the district; or
2-19 (B) if the person is not renting equipment under
2-20 Paragraph (A), for each person using shuttle service in the
2-21 district, including for river ingress and egress [boat slips;
2-22 fishing tackle; and life jackets; and]
2-23 [(4) a tax imposed by resolution of the board at a
2-24 rate not greater than five percent on initiation fees and
2-25 membership fees of any private club or organization that owns and
2-26 provides for the use of its members water-oriented recreational
2-27 equipment described by Subdivision (3)].
3-1 SECTION 2. Chapter 324, Local Government Code, is amended by
3-2 adding Subchapter Z to read as follows:
3-3 SUBCHAPTER Z. MISCELLANEOUS PROVISIONS
3-4 Sec. 324.901. REQUIREMENTS FOR RENTAL OF WATER-ORIENTED
3-5 RECREATIONAL EQUIPMENT. (a) This section applies only to the
3-6 rental of water-oriented recreational equipment in a district.
3-7 (b) A person may not rent water-oriented recreational
3-8 equipment to a person younger than 18 years of age.
3-9 (c) A person may rent water-oriented recreational equipment
3-10 to a person who is at least 18 years of age only if:
3-11 (1) each person who is at least 18 years of age who
3-12 will use the equipment signs a written agreement for the rental of
3-13 that equipment; and
3-14 (2) each person who will use the equipment, regardless
3-15 of age, is listed on the agreement.
3-16 SECTION 3. (a) This Act takes effect September 1, 1999.
3-17 (b) The changes in law made by this Act do not affect the
3-18 collection or the enforcement of the payment of taxes imposed
3-19 before the effective date of this Act, and the law in effect before
3-20 the effective date of this Act is continued in effect for purposes
3-21 of the liability for and collection of those taxes.
3-22 SECTION 4. The importance of this legislation and the
3-23 crowded condition of the calendars in both houses create an
3-24 emergency and an imperative public necessity that the
3-25 constitutional rule requiring bills to be read on three several
3-26 days in each house be suspended, and this rule is hereby suspended.
_______________________________ _______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 3460 was passed by the House on May
4, 1999, by a non-record vote.
_______________________________
Chief Clerk of the House
I certify that H.B. No. 3460 was passed by the Senate on May
19, 1999, by a viva-voce vote.
_______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor