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A BILL TO BE ENTITLED
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AN ACT
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relating to the calculation, collection, and remittance of state |
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hotel occupancy taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 156.051(b), Tax Code, is amended to read |
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as follows: |
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(b) The price of a room or space in a hotel includes all |
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charges related to the use or possession of the room or space, |
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including charges for cleaning and readying the room or space, |
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furniture rental charges, and charges for reserving or booking the |
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room or space. The price of the room or space does not include |
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charges for [the cost of] food or [served by the hotel and the cost |
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of] personal or telecommunications services if those charges are |
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separately itemized [performed by the hotel for the person except |
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for those services related to cleaning and readying the room for use |
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or possession]. |
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SECTION 2. Section 156.052, Tax Code, is amended to read as |
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follows: |
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Sec. 156.052. RATE OF TAX. The rate of the tax imposed by |
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this chapter is six percent of the price paid for a room or space in |
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a hotel. |
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SECTION 3. Section 156.053, Tax Code, is amended to read as |
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follows: |
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Sec. 156.053. COLLECTION OF TAX. (a) Except as provided by |
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Subsection (b), a [A] person owning, operating, managing, or |
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controlling a hotel shall collect for the state the tax that is |
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imposed by this chapter [and that is calculated on the amount paid |
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for a room in the hotel]. |
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(b) If the person who owns, operates, manages, or controls |
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the hotel is not the person who collects payment for a room or space |
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in the hotel, the person who collects payment for the room or space |
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shall: |
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(1) collect for the state the tax imposed by this |
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chapter; and |
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(2) certify to the person who owns, operates, manages, |
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or controls the hotel that the tax has been collected and will be |
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paid to the comptroller. |
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(c) A person who owns, operates, manages, or controls a |
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hotel and who accepts in good faith a certification under |
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Subsection (b) may exclude the amount of any taxes certified as |
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collected under that subsection from the person's report filed |
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under Section 156.151. |
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(d) A person who collects payment for a room or space in a |
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hotel, as that term is defined by Section 156.051(b), on behalf of |
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the person who owns, operates, manages, or controls the hotel may |
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request a waiver of the requirements of Subsection (b) by |
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submitting a written request to the comptroller. The request must |
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explain the person's reason for requesting the waiver. The |
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comptroller, after reviewing the request, may grant, conditionally |
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grant, or deny the request. The comptroller's decision on a request |
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for a waiver under this subsection is final and not appealable. |
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(e) Notwithstanding any other provision of this section, |
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the comptroller by rule may provide that a person who secures a room |
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or space in a hotel for another person and who collects payment for |
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the room or space is not required to collect the tax imposed by this |
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chapter if the annual gross receipts the person and any affiliated |
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group of which the person is a member receive for securing rooms and |
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spaces in hotels for others are $250,000 or less. For purposes of |
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this subsection: |
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(1) "Affiliated group" has the meaning assigned by |
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Section 171.0001. |
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(2) "Gross receipts" means commissions or any other |
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amounts of money charged and received by a person. |
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SECTION 4. Section 156.101, Tax Code, is amended to read as |
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follows: |
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Sec. 156.101. EXCEPTION--PERMANENT RESIDENT. This chapter |
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does not impose a tax on a person who has the right to use or possess |
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a room or space in a hotel for at least 30 consecutive days, so long |
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as there is no interruption of payment for the period. |
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SECTION 5. Section 156.151(a), Tax Code, is amended to read |
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as follows: |
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(a) A person required to collect the tax imposed by this |
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chapter shall pay the comptroller the tax collected during the |
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preceding reporting period and at the same time shall file with the |
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comptroller a report stating: |
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(1) the total amount of the payments collected by the |
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person for rooms or spaces at a [made for rooms at the person's] |
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hotel during the preceding reporting period; |
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(2) the amount of the tax collected by the person |
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during the preceding reporting period; and |
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(3) other information that the comptroller requires to |
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be in the report. |
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SECTION 6. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 7. This Act takes effect October 1, 2021. |