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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from the sales and use tax of boat slip |
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rental fees charged at certain marinas severely damaged by |
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Hurricane Ike. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.3102 to read as follows: |
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Sec. 151.3102. CERTAIN BOAT SLIP RENTAL FEES. |
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Notwithstanding Section 151.3101, boat slip rental fees are |
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exempted from the taxes imposed by this chapter if: |
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(1) the fees are charged by a private club located in a |
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county with a population of more than three million; and |
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(2) the marina at which the boat slips are rented |
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sustained at least $1 million in damage from Hurricane Ike. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect July 1, 2009, if it |
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receives a vote of two-thirds of all members elected to each house, |
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as provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for effect on that date, |
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this Act takes effect September 1, 2009. |