Texas Senate Bill SB1638

Texas 2009 - 81st Regular

• Out of Senate Committee: 4/17/09
• Voted on by Senate: 4/30/09
• Out of House Committee: 5/6/09
• Voted on by House: 5/12/09
• Governor Action: 5/23/09
• Enrolled: 5/13/09
• Passed: 5/23/09

Caption

Relating to the powers of a recreation district board in a county with frontage on the Guadalupe and Comal Rivers.

Impact

The bill introduces several tax exemptions, including exemptions for U.S. government employees conducting official business in the district, as well as for individuals residing in lodging facilities or campgrounds due to emergencies when the state has suspended collection of the hotel occupancy tax. This may ease financial burdens on specific demographic groups during emergencies and contribute to a more favorable tourism and recreation environment in the area. Moreover, it asserts that previous tax liabilities remain in effect, ensuring continuity in tax collection practices.

Summary

SB1638 focuses on the powers of recreational district boards in counties bordering the Guadalupe and Comal Rivers. It mandates that managing entities of timeshare properties are responsible for collecting and remitting district taxes on behalf of property owners. This provision aims to streamline tax collection processes associated with rentals facilitated through these managing entities. Specifically, it targets properties that involve advertising rental availability, collecting fees, and providing access to the properties being rented.

Contention

While the bill appears to promote operational efficiency and provide critical tax incentives, there could be points of contention regarding the broader implications for local governance and financial independence of recreational districts. There may be concerns from local leaders regarding the potential limits on district authority with respect to tax enforcement and service delivery. Additionally, the focus on managing entities raises questions about accountability and the extent to which the interests of local property owners are adequately protected under this new framework.