1-1 By: Kuempel (Senate Sponsor - Wentworth) H.B. No. 3460
1-2 (In the Senate - Received from the House May 5, 1999;
1-3 May 6, 1999, read first time and referred to Committee on Natural
1-4 Resources; May 14, 1999, reported favorably by the following vote:
1-5 Yeas 6, Nays 0; May 14, 1999, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to taxes on certain services in park and recreation
1-9 districts.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Section 324.099(b), Local Government Code, is
1-12 amended to read as follows:
1-13 (b) The taxes that a district may levy apply only within the
1-14 district and are:
1-15 (1) a tax [on the price paid for a camping or picnic
1-16 space or river ingress or egress privileges], at a rate not greater
1-17 than five percent established by resolution of the board, imposed
1-18 on each person who, under a lease, concession, permit, right of
1-19 access, license, contract, or agreement, pays $1 or more:
1-20 (A) for each day to rent:
1-21 (i) a camping space;
1-22 (ii) a picnic space;
1-23 (iii) a parking space;
1-24 (iv) a boat slip;
1-25 (v) fishing tackle; or
1-26 (vi) water-oriented recreational equipment
1-27 intended for use on a lake in the district, including a boat,
1-28 personal watercraft, windsurfer, or sailing craft;
1-29 (B) for each day of recreational guide services;
1-30 or
1-31 (C) for an initiation or membership fee of a
1-32 private club or organization that provides water-oriented
1-33 recreational equipment for use to a member [for the use or
1-34 possession of a camping or picnic space or for river ingress or
1-35 egress privileges costing at least $1 each day];
1-36 (2) a tax imposed by resolution of the board at a rate
1-37 not greater than four percent on the cost of occupancy of a hotel
1-38 if the cost of occupancy is $2 or more each day; a tax is not
1-39 imposed if the accommodations are leased or contracted to one party
1-40 for at least 30 consecutive days; and
1-41 (3) a tax imposed by resolution of the board at a rate
1-42 not greater than $1 a person:
1-43 (A) for each [five percent on the price paid for
1-44 recreational guide or shuttle services or on the] rental of [any
1-45 parking space and any] water-oriented recreational equipment,
1-46 including a canoe, tube, raft, boat, or kayak [personal watercraft,
1-47 windsurfer, or sailing craft] intended for use on a river [public
1-48 inland water] in the district; or
1-49 (B) if the person is not renting equipment under
1-50 Paragraph (A), for each person using shuttle service in the
1-51 district, including for river ingress and egress [boat slips;
1-52 fishing tackle; and life jackets; and]
1-53 [(4) a tax imposed by resolution of the board at a
1-54 rate not greater than five percent on initiation fees and
1-55 membership fees of any private club or organization that owns and
1-56 provides for the use of its members water-oriented recreational
1-57 equipment described by Subdivision (3)].
1-58 SECTION 2. Chapter 324, Local Government Code, is amended by
1-59 adding Subchapter Z to read as follows:
1-60 SUBCHAPTER Z. MISCELLANEOUS PROVISIONS
1-61 Sec. 324.901. REQUIREMENTS FOR RENTAL OF WATER-ORIENTED
1-62 RECREATIONAL EQUIPMENT. (a) This section applies only to the
1-63 rental of water-oriented recreational equipment in a district.
1-64 (b) A person may not rent water-oriented recreational
2-1 equipment to a person younger than 18 years of age.
2-2 (c) A person may rent water-oriented recreational equipment
2-3 to a person who is at least 18 years of age only if:
2-4 (1) each person who is at least 18 years of age who
2-5 will use the equipment signs a written agreement for the rental of
2-6 that equipment; and
2-7 (2) each person who will use the equipment, regardless
2-8 of age, is listed on the agreement.
2-9 SECTION 3. (a) This Act takes effect September 1, 1999.
2-10 (b) The changes in law made by this Act do not affect the
2-11 collection or the enforcement of the payment of taxes imposed
2-12 before the effective date of this Act, and the law in effect before
2-13 the effective date of this Act is continued in effect for purposes
2-14 of the liability for and collection of those taxes.
2-15 SECTION 4. The importance of this legislation and the
2-16 crowded condition of the calendars in both houses create an
2-17 emergency and an imperative public necessity that the
2-18 constitutional rule requiring bills to be read on three several
2-19 days in each house be suspended, and this rule is hereby suspended.
2-20 * * * * *