GroundRules
Tex. Local Government Code § 324.0995: TAX EXEMPTIONS.
Where this section sits in the code
- LOCAL GOVERNMENT CODE
- TITLE 10. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES
- SUBTITLE B. COUNTY PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES
- CHAPTER 324. PARK AND RECREATION DISTRICT AND PARK BONDS: COUNTIES WITH FRONTAGE ON GUADALUPE AND COMAL RIVERS
- SUBCHAPTER E. BONDS, TAXES, AND OTHER FINANCIAL MATTERS
(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.
Collected 2026-08-27T01:47:27Z. Source file · JSON