| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the reporting of Hotel Occupancy Tax to local |
|
|
jurisdictions. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 156.151, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 156.151. REPORT AND PAYMENT. (a) A person required to |
|
|
collect the tax imposed by this chapter shall pay the comptroller |
|
|
the tax collected during the preceding reporting period and at the |
|
|
same time shall file with the comptroller a report stating: |
|
|
(1) the total amount of the payments made for rooms at |
|
|
the person's hotel during the preceding reporting period; |
|
|
(2) the amount of the tax collected by the person |
|
|
during the preceding reporting period; and |
|
|
(3) other information that the comptroller requires to |
|
|
be in the report. |
|
|
(b) Except as provided by Subsection (c), each calendar |
|
|
month is a reporting period and the taxes imposed by and collected |
|
|
under this chapter are due and payable to the comptroller on or |
|
|
before the 20th day of the month following the end of each calendar |
|
|
month. |
|
|
(c) If a taxpayer owes less than $500 for a calendar month or |
|
|
$1,500 for a calendar quarter, the taxpayer qualifies as a |
|
|
quarterly filer having a reporting period of a calendar quarter and |
|
|
the taxes are due and payable on the 20th day after the end of the |
|
|
calendar quarter. |
|
|
(d) The comptroller shall provide the report described in |
|
|
subsection (a) to the county and municipality of the person |
|
|
required to collect the tax imposed by this chapter. |
|
|
SECTION 16. This Act takes effect September 1, 2021. |