| 1 | 1 | | 81R10715 CBH-D |
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| 2 | 2 | | By: Jackson, Mike S.B. No. 1859 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the exemption from the sales and use tax of boat slip |
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| 8 | 8 | | rental fees charged at certain marinas severely damaged by |
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| 9 | 9 | | Hurricane Ike. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 12 | 12 | | by adding Section 151.3102 to read as follows: |
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| 13 | 13 | | Sec. 151.3102. CERTAIN BOAT SLIP RENTAL FEES. |
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| 14 | 14 | | Notwithstanding Section 151.3101, boat slip rental fees are |
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| 15 | 15 | | exempted from the taxes imposed by this chapter if: |
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| 16 | 16 | | (1) the fees are charged by a private club located in a |
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| 17 | 17 | | county with a population of more than three million; and |
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| 18 | 18 | | (2) the marina at which the boat slips are rented |
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| 19 | 19 | | sustained at least $1 million in damage from Hurricane Ike. |
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| 20 | 20 | | SECTION 2. The change in law made by this Act does not |
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| 21 | 21 | | affect tax liability accruing before the effective date of this |
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| 22 | 22 | | Act. That liability continues in effect as if this Act had not been |
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| 23 | 23 | | enacted, and the former law is continued in effect for the |
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| 24 | 24 | | collection of taxes due and for civil and criminal enforcement of |
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| 25 | 25 | | the liability for those taxes. |
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| 26 | 26 | | SECTION 3. This Act takes effect July 1, 2009, if it |
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| 27 | 27 | | receives a vote of two-thirds of all members elected to each house, |
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| 28 | 28 | | as provided by Section 39, Article III, Texas Constitution. If this |
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| 29 | 29 | | Act does not receive the vote necessary for effect on that date, |
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| 30 | 30 | | this Act takes effect September 1, 2009. |
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