By Kuempel H.B. No. 3460
Line and page numbers may not match official copy.
Bill not drafted by TLC or Senate E&E.
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the taxation of water recreation and related services
1-3 in park and recreation districts in certain counties.
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 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 for services [the use
1-14 or possession of a camping or picnic space or for river ingress or
1-15 egress privileges] costing at least $1 each day on the following:
1-16 (i) rental of a camping space;
1-17 (ii) rental of a picnic space;
1-18 (iii) recreational guide services;
1-19 (iv) rental of any parking space;
1-20 (v) rental of any boat slip;
1-21 (vi) rental of fishing tackle;
2-1 (vii) initiation fees and membership fees
2-2 of any private club or organization that owns and provides for the
2-3 use of its members water-oriented recreational equipment; and
2-4 (viii) rental of any water-oriented
2-5 recreational equipment including, but not limited to boats,
2-6 personal watercraft, windsurfer, or sailing craft intended for use
2-7 on Canyon Lake in the district;
2-8 (2) a tax imposed by resolution of the board at a rate
2-9 not greater than four percent on the cost of occupancy of a hotel
2-10 if the cost of occupancy is $2 or more each day; a tax is not
2-11 imposed if the accommodations are leased or contracted to one party
2-12 for at least 30 consecutive days;
2-13 (3) a tax imposed by resolution at a rate not greater
2-14 than $1 per person for the following services:
2-15 (i) shuttle services in the district which
2-16 includes river ingress and egress costing at least $1 each day; and
2-17 (ii) the rental of any water-oriented
2-18 recreational equipment, including a canoe, tube, raft, boat or
2-19 kayak for use on the Guadalupe River in the district. The rental
2-20 of water recreation equipment shall be evidenced by a written
2-21 agreement signed by all persons 18 years of age or older who intend
2-22 to use the equipment. [five percent on the price paid for
2-23 recreational guide or shuttle services or on the rental of any
2-24 parking space or any water-oriented recreational equipment,
2-25 including a canoe, tube, raft, boat, personal watercraft,
3-1 windsurfer, or sailing craft intended for use on public inland
3-2 water in the district; boat slips; fishing tackle; and life
3-3 jackets; and]
3-4 [(4) a tax imposed by resolution of the board at a
3-5 rate not greater than five percent or initiation fees and
3-6 membership fees of any private club or organization that owns and
3-7 provides for the use of its members water-oriented recreational
3-8 equipment described by Subdivision (3).]
3-9 SECTION 2. The importance of this legislation and the
3-10 crowded condition of the calendars in both houses create an
3-11 emergency and an imperitive public necessity that the
3-12 constitutional rule requiring bills to be read on three several
3-13 days in each house be suspended, and this rule is hereby suspended,
3-14 and that this Act take effect and be in force from and after its
3-15 passage, and it is so enacted.