| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the powers of a recreational district board in a county |
|
|
with frontage on the Guadalupe or Comal River. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 324.099, Local Government Code, is |
|
|
amended by adding Subsection (l) to read as follows: |
|
|
(l) The managing entity, as defined by Section 221.002, |
|
|
Property Code, of a timeshare property as defined by Section |
|
|
221.002, Property Code, shall collect and remit to a district, on a |
|
|
property owner's behalf, all district taxes imposed under |
|
|
Subsection (b)(2) if the managing entity facilitates the rental of |
|
|
the property by: |
|
|
(1) advertising rental availability; |
|
|
(2) collecting rents or fees; |
|
|
(3) providing to a renter a key to or access to the |
|
|
property; or |
|
|
(4) providing access to a service of the property |
|
|
being rented. |
|
|
SECTION 2. Subchapter E, Chapter 324, Local Government |
|
|
Code, is amended by adding Section 324.0995 to read as follows: |
|
|
Sec. 324.0995. TAX EXEMPTIONS. (a) Section 324.099(b)(2) |
|
|
does not impose a tax on: |
|
|
(1) an employee of the United States government |
|
|
conducting official business in the district; or |
|
|
(2) a person who occupies a lodging facility or |
|
|
campground in the district if the person has evacuated from the |
|
|
person's home due to an emergency and the state has temporarily |
|
|
suspended collection of the state hotel occupancy tax. |
|
|
(b) The district may not tax a transaction between a person |
|
|
and an interest operated by: |
|
|
(1) the United States in the district; or |
|
|
(2) a state park in the district. |
|
|
SECTION 3. Section 324.122, Local Government Code, is |
|
|
amended to read as follows: |
|
|
Sec. 324.122. EFFECT OF INCORPORATION OR ANNEXATION. The |
|
|
incorporation of a political subdivision or the annexation of any |
|
|
part of [any area in] a park district by a political subdivision |
|
|
does not affect the district's boundaries. |
|
|
SECTION 4. The change in law made by this Act does not |
|
|
affect tax liability accruing before the effective date of this |
|
|
Act. That liability continues in effect as if this Act had not been |
|
|
enacted, and the former law is continued in effect for the |
|
|
collection of taxes due and for civil and criminal enforcement of |
|
|
the liability for those taxes. |
|
|
SECTION 5. This Act takes effect September 1, 2009. |