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AN ACT
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relating to the powers of a recreation district board in a county |
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with frontage on the Guadalupe and Comal Rivers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 324.099, Local Government Code, is |
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amended by adding Subsections (l) and (m) to read as follows: |
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(l) The managing entity, as defined by Section 221.002, |
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Property Code, of a timeshare property, as defined by Section |
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221.002, Property Code, shall collect and remit to a district, on a |
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property owner's behalf, all district taxes imposed under |
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Subsection (b)(2) if the managing entity participates in the rental |
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of the property by either: |
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(1) advertising rental availability on behalf of the |
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property owner; or |
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(2) collecting the rent on the property owner's |
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behalf. |
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(m) If a managing entity located in the district does not |
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collect rent or advertise rental availability on behalf of its |
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property owners, a certificate executed in good faith by the |
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managing entity and delivered to the district informing the |
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district that the managing entity does not collect rent or |
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advertise rentals on the behalf of property owners shall be final |
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and binding on the district, so long as the certificate remains |
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accurate. |
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SECTION 2. Subchapter E, Chapter 324, Local Government |
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Code, is amended by adding Section 324.0995 to read as follows: |
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Sec. 324.0995. TAX EXEMPTIONS. (a) Section 324.099(b)(2) |
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does not impose a tax on: |
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(1) an employee of the United States government |
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conducting official business in the district; or |
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(2) a person who occupies a lodging facility or |
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campground in the district if the person has evacuated from the |
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person's home due to an emergency and the state has temporarily |
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suspended collection of the state hotel occupancy tax. |
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(b) The district may not tax a transaction between a person |
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and an interest operated by: |
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(1) the United States in the district; or |
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(2) a state park in the district. |
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SECTION 3. Section 324.122, Local Government Code, is |
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amended to read as follows: |
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Sec. 324.122. EFFECT OF INCORPORATION OR ANNEXATION. The |
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incorporation of a political subdivision or the annexation of any |
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part of [any area in] a park district by a political subdivision |
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does not affect the district's boundaries. |
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SECTION 4. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 5. This Act takes effect September 1, 2009. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1638 passed the Senate on |
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April 30, 2009, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1638 passed the House on |
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May 12, 2009, by the following vote: Yeas 148, Nays 1, one |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |