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.