HBA-JRA H.B. 3460 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 3460
By: Kuempel
Ways & Means
4/8/1999
Introduced



BACKGROUND AND PURPOSE 

In 1987, the legislature authorized the creation of park and recreation
districts in counties with river frontage on the Guadalupe and Comal Rivers
to provide law enforcement and river cleanup programs.  Such districts are
authorized to implement a tax on rental of recreation equipment and park
services.  H.B. 3460 limits this tax to $1 per person for certain types of
rentals and services. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 324.099(b), Local Government Code, to authorize
a parks and recreation district (district) to levy taxes within the
district at a rate not greater than five percent on the rental of any
water-oriented recreational equipment intended for use on Canyon Lake in
the district, and at a rate not greater than $1 per person on the rental of
any water-oriented recreational equipment for use on the Guadalupe River in
the district.  Previously, all rental of water-oriented recreational
equipment in the district was taxable at a rate not greater than five
percent.  Requires the rental of water recreation equipment to be evidenced
by a written agreement signed by all persons 18 years of age or older who
intend to use the equipment.  Decreases the rate of taxation on shuttle
services in the district, including river ingress and egress costing at
least $1 each day, from a rate not less than five percent but greater than
$1 to a rate not greater than $1 per person.  Makes nonsubstantive and
conforming changes. 

SECTION 2.Emergency clause.
  Effective date: upon passage.