81R10715 CBH-D
By: Jackson, Mike S.B. No. 1859
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from the sales and use tax of boat slip
rental fees charged at certain marinas severely damaged by
Hurricane Ike.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3102 to read as follows:
Sec. 151.3102. CERTAIN BOAT SLIP RENTAL FEES.
Notwithstanding Section 151.3101, boat slip rental fees are
exempted from the taxes imposed by this chapter if:
(1) the fees are charged by a private club located in a
county with a population of more than three million; and
(2) the marina at which the boat slips are rented
sustained at least $1 million in damage from Hurricane Ike.
SECTION 2. 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 3. This Act takes effect July 1, 2009, if it
receives a vote of two-thirds of all members elected to each house,
as provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for effect on that date,
this Act takes effect September 1, 2009.