81R24824 SJM-D
By: Miller of Comal H.B. No. 2608
Substitute the following for H.B. No. 2608:
By: Lucio III C.S.H.B. No. 2608
A BILL TO BE ENTITLED
AN ACT
relating to the powers of a recreational district board in a county
with frontage on the Guadalupe and Comal Rivers.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 324.099, Local Government Code, is
amended by adding Subsections (l) and (m) 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 participates in the rental
of the property by either:
(1) advertising rental availability on behalf of the
property owner; or
(2) collecting the rent on the property owner's
behalf.
(m) If a managing entity located in the district does not
collect rent or advertise rental availability on behalf of its
property owners, a certificate executed in good faith by the
managing entity and delivered to the district informing the
district that the managing entity does not collect rent or
advertise rentals on the behalf of property owners shall be final
and binding on the district, so long as the certificate remains
accurate.
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.