| 1 | 1 | | S.B. No. 1638 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | AN ACT |
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| 5 | 5 | | relating to the powers of a recreation district board in a county |
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| 6 | 6 | | with frontage on the Guadalupe and Comal Rivers. |
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| 7 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 8 | | SECTION 1. Section 324.099, Local Government Code, is |
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| 9 | 9 | | amended by adding Subsections (l) and (m) to read as follows: |
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| 10 | 10 | | (l) The managing entity, as defined by Section 221.002, |
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| 11 | 11 | | Property Code, of a timeshare property, as defined by Section |
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| 12 | 12 | | 221.002, Property Code, shall collect and remit to a district, on a |
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| 13 | 13 | | property owner's behalf, all district taxes imposed under |
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| 14 | 14 | | Subsection (b)(2) if the managing entity participates in the rental |
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| 15 | 15 | | of the property by either: |
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| 16 | 16 | | (1) advertising rental availability on behalf of the |
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| 17 | 17 | | property owner; or |
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| 18 | 18 | | (2) collecting the rent on the property owner's |
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| 19 | 19 | | behalf. |
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| 20 | 20 | | (m) If a managing entity located in the district does not |
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| 21 | 21 | | collect rent or advertise rental availability on behalf of its |
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| 22 | 22 | | property owners, a certificate executed in good faith by the |
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| 23 | 23 | | managing entity and delivered to the district informing the |
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| 24 | 24 | | district that the managing entity does not collect rent or |
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| 25 | 25 | | advertise rentals on the behalf of property owners shall be final |
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| 26 | 26 | | and binding on the district, so long as the certificate remains |
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| 27 | 27 | | accurate. |
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| 28 | 28 | | SECTION 2. Subchapter E, Chapter 324, Local Government |
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| 29 | 29 | | Code, is amended by adding Section 324.0995 to read as follows: |
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| 30 | 30 | | Sec. 324.0995. TAX EXEMPTIONS. (a) Section 324.099(b)(2) |
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| 31 | 31 | | does not impose a tax on: |
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| 32 | 32 | | (1) an employee of the United States government |
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| 33 | 33 | | conducting official business in the district; or |
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| 34 | 34 | | (2) a person who occupies a lodging facility or |
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| 35 | 35 | | campground in the district if the person has evacuated from the |
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| 36 | 36 | | person's home due to an emergency and the state has temporarily |
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| 37 | 37 | | suspended collection of the state hotel occupancy tax. |
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| 38 | 38 | | (b) The district may not tax a transaction between a person |
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| 39 | 39 | | and an interest operated by: |
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| 40 | 40 | | (1) the United States in the district; or |
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| 41 | 41 | | (2) a state park in the district. |
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| 42 | 42 | | SECTION 3. Section 324.122, Local Government Code, is |
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| 43 | 43 | | amended to read as follows: |
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| 44 | 44 | | Sec. 324.122. EFFECT OF INCORPORATION OR ANNEXATION. The |
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| 45 | 45 | | incorporation of a political subdivision or the annexation of any |
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| 46 | 46 | | part of [any area in] a park district by a political subdivision |
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| 47 | 47 | | does not affect the district's boundaries. |
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| 48 | 48 | | SECTION 4. The change in law made by this Act does not |
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| 49 | 49 | | affect tax liability accruing before the effective date of this |
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| 50 | 50 | | Act. That liability continues in effect as if this Act had not been |
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| 51 | 51 | | enacted, and the former law is continued in effect for the |
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| 52 | 52 | | collection of taxes due and for civil and criminal enforcement of |
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| 53 | 53 | | the liability for those taxes. |
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| 54 | 54 | | SECTION 5. This Act takes effect September 1, 2009. |
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| 55 | 55 | | ______________________________ ______________________________ |
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| 56 | 56 | | President of the Senate Speaker of the House |
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| 57 | 57 | | I hereby certify that S.B. No. 1638 passed the Senate on |
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| 58 | 58 | | April 30, 2009, by the following vote: Yeas 31, Nays 0. |
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| 59 | 59 | | ______________________________ |
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| 60 | 60 | | Secretary of the Senate |
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| 61 | 61 | | I hereby certify that S.B. No. 1638 passed the House on |
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| 62 | 62 | | May 12, 2009, by the following vote: Yeas 148, Nays 1, one |
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| 63 | 63 | | present not voting. |
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| 64 | 64 | | ______________________________ |
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| 65 | 65 | | Chief Clerk of the House |
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| 66 | 66 | | Approved: |
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| 67 | 67 | | ______________________________ |
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| 68 | 68 | | Date |
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| 69 | 69 | | ______________________________ |
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| 70 | 70 | | Governor |
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