Types of WORD Taxes
River Equipment – There is several categories for river equipment, below is a breakdown for each.
The tax rate of $1 per person applies to the following categories:
Water Orientated River Equipment : Equipment such as tubes, rafts, canoes, kayaks, or anything else that floats that are direct rentals by a business. There is no tax on cooler tubes.
Shuttle Services: Applies whenever a business is shuttling people who bring their own equipment. A $2 shuttle is taxable at $1.
River ingress/egress: Applies when a business allows access to the water without providing any shuttling or rental services.
Rates may vary based on the purpose of the visit.
Water Oriented Recreation Lake Equipment – Rentals of boats, jet skis, etc. are taxed at 5% of the total rental price.
Fishing Guides – Any paid guided fishing trips on any District waterway (Guadalupe River and Canyon Lake) is taxable at 5%
Whitewater Guides – Any paid guided trips on any District waterway (Guadalupe River and Canyon Lake) is taxable at 5%
Lodging – All lodging less than 30 days is taxed at 4%. This includes all built-in costs such as facility prep & cleaning, charges for extra people, etc. However, if a customer incurs an extra cleaning fee or forfeits their security deposit, that is not taxable.
Camping – All camping, including day-use, tents, RV’s, and Parking for period less than 30 days are taxed at 5%. This includes charges for extra people, visitors, pets, etc. It does not include security deposits held by the business because of campsite abuse. Camping does not have a restroom at the reserved site, lodging has a restroom.
Boat Storage – Dry boat storage is taxable at 3% and applies to any location within WORD that is charging for storage space for boats. Wet slips storage is currently at 4% and applies to any slips located on Canyon Lake.