Sec. 324.0995. TAX EXEMPTIONS. (a) Section 324.099(b)(2) does not impose a tax on:
(1) an employee of the United States government conducting official business in the district; or
(2) a person who occupies a lodging facility or campground in the district if the person has evacuated from the person's home due to an emergency and the state has temporarily suspended collection of the state hotel occupancy tax.
(b) The district may not tax a transaction between a person and an interest operated by:
(1) the United States in the district; or
(2) a state park in the district.
Added by Acts 2009, 81st Leg., R.S., Ch. 145 (S.B. 1638), Sec. 2, eff. September 1, 2009.
Structure Texas Statutes
Title 10 - Parks and Other Recreational and Cultural Resources
Subtitle B - County Parks and Other Recreational and Cultural Resources
Subchapter E. Bonds, Taxes, and Other Financial Matters
Section 324.091. Revenue Bond Election
Section 324.092. Revenue Bonds
Section 324.093. Approval by Attorney General
Section 324.094. Refunding Bonds
Section 324.095. Permanent Improvements on Land With River Frontage
Section 324.097. Financial Statement; Budget
Section 324.098. Bond Anticipation Notes
Section 324.099. Imposition and Collection of Taxes; Criminal Penalty
Section 324.0995. Tax Exemptions