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A BILL TO BE ENTITLED
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AN ACT
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relating to the collection of state, municipal, and county hotel |
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occupancy taxes by an accommodations intermediary. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 156, Tax Code, is amended |
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by adding Section 156.054 to read as follows: |
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Sec. 156.054. TAX COLLECTION BY ACCOMMODATIONS |
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INTERMEDIARY. (a) For purposes of this section: |
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(1) "Accommodations intermediary" means a person |
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that: |
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(A) facilitates the rental of a room or space in a |
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hotel in this state to a person; and |
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(B) performs any of the following actions: |
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(i) charges the person renting the room or |
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space in the hotel any amount required to secure the rental; |
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(ii) collects from the person the amount |
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charged to rent the room or space in the hotel; or |
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(iii) charges the person renting the room |
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or space in the hotel a fee for the service described by Paragraph |
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(A). |
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(2) "Booking charge" means the charge imposed on a |
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person by a hotel for the use or possession or for the right to the |
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use or possession of a room or space in a hotel in this state and |
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collected by an accommodations intermediary. The term includes any |
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fees charged by the hotel, regardless of whether separately |
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itemized. The term does not include the amount charged by an |
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accommodations intermediary for facilitating the rental of the room |
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or space in the hotel. The booking charge is considered the price |
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paid for a room or space in a hotel for purposes of the imposition of |
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a hotel occupancy tax when the rental of the room or space is |
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facilitated by an accommodations intermediary. |
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(b) Notwithstanding Section 156.053 or any other law: |
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(1) an accommodations intermediary: |
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(A) shall collect the appropriate amount of the |
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tax imposed under this chapter on each booking charge with respect |
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to a hotel located in this state; |
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(B) shall report and remit all taxes collected by |
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the accommodations intermediary under Paragraph (A) in the manner |
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required of a person owning, operating, managing, or controlling a |
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hotel under this chapter; and |
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(C) is considered to be the person owning, |
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operating, managing, or controlling the hotel for purposes of the |
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collection and enforcement of the tax imposed under this chapter on |
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a booking charge for a rental made through the accommodations |
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intermediary; and |
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(2) the hotel may not collect and is not liable for a |
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tax imposed by this chapter on a booking charge for a rental made |
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through the accommodations intermediary. |
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(c) This section does not apply to an accommodations |
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intermediary that has entered into a written agreement with the |
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comptroller to collect and remit the tax imposed under this chapter |
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for the rental of a room or space in a hotel in this state |
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facilitated by the intermediary. |
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(d) The comptroller may adopt rules to implement and |
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administer this section. |
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SECTION 2. Subchapter A, Chapter 351, Tax Code, is amended |
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by adding Section 351.0043 to read as follows: |
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Sec. 351.0043. TAX COLLECTION BY ACCOMMODATIONS |
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INTERMEDIARY. (a) For purposes of this section, "accommodations |
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intermediary" and "booking charge" have the meanings assigned by |
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Section 156.054. |
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(b) Notwithstanding Section 351.004 or any other law: |
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(1) an accommodations intermediary: |
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(A) shall collect the appropriate amount of the |
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tax imposed under this chapter by a municipality in which a hotel is |
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located on each booking charge with respect to that hotel; |
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(B) shall report and remit all taxes collected by |
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the accommodations intermediary under Paragraph (A) in the manner |
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required of a person owning, operating, managing, or controlling a |
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hotel under this chapter; and |
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(C) is considered to be the person owning, |
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operating, managing, or controlling the hotel for purposes of the |
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collection and enforcement of the tax imposed under this chapter on |
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a booking charge for a rental made through the accommodations |
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intermediary; and |
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(2) the hotel may not collect and is not liable for a |
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tax imposed by this chapter on a booking charge for a rental made |
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through the accommodations intermediary. |
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(c) An accommodations intermediary shall report and remit |
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all taxes collected by the intermediary under Subsection (b) to the |
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comptroller according to a schedule determined by the comptroller. |
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(d) The comptroller shall promulgate a form an |
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accommodations intermediary must use to report the taxes collected |
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by the accommodations intermediary under this section. The form |
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must include the following information: |
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(1) the total receipts from the rental during the |
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reporting period of rooms and spaces in all hotels located in any |
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municipality and offered for rent through the accommodations |
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intermediary, categorized by municipality in which those hotels are |
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located; |
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(2) the total amount of booking charges from the |
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rental during the reporting period of rooms and spaces in all hotels |
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located in any municipality and offered for rent through the |
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accommodations intermediary, categorized by municipality in which |
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those hotels are located; |
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(3) the rate of the tax imposed under this chapter in |
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each municipality identified under Subdivision (2); and |
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(4) the total receipts and the total amount of booking |
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charges from the rental during the reporting period of rooms and |
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spaces in all hotels located in a project financing zone as defined |
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by Section 351.1015 and offered for rent through the accommodations |
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intermediary, categorized by project financing zone. |
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(e) The form described by Subsection (d) may not require the |
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identification of a specific guest or the owner or operator of a |
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hotel. |
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(f) The comptroller shall: |
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(1) deposit the taxes remitted to the comptroller |
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under this section in trust in the separate suspense account of the |
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municipality in which hotels with respect to which the taxes were |
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collected are located; and |
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(2) send to the municipal treasurer or to the person |
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who performs the office of the municipal treasurer payable to the |
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municipality the municipality's share of the taxes remitted to the |
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comptroller under this chapter at least 12 times during each state |
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fiscal year. |
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(g) A suspense account described by Subsection (f)(1) is |
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outside the treasury and the comptroller may make a payment from the |
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account without the necessity of an appropriation. |
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(h) Before sending any money to a municipality under |
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Subsection (f) and subject to the limitation provided by this |
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subsection, the comptroller shall deduct and deposit to the credit |
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of the general revenue fund an amount equal to one percent of the |
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amount of the taxes collected from booking charges for hotels |
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located in the municipality under this section during the period |
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for which a distribution is made as the state's charge for services |
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provided by the state under this section. The comptroller may not |
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deduct from the distributions to a municipality more than $50,000 |
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in each state fiscal year under this subsection. |
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(i) An accommodations intermediary that collects the tax |
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imposed by this chapter is subject to audit by the comptroller. The |
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accommodations intermediary is entitled to seek review and to |
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appeal a determination made by the comptroller in relation to the |
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collection of a tax imposed by this chapter in the same manner |
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provided for a tax imposed under Chapter 151. |
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(j) Notwithstanding any other law, this section applies to |
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the collection, remittance, and distribution of taxes imposed by a |
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political subdivision that is authorized to impose a hotel |
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occupancy tax under a provision of the Special District Local Laws |
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Code or civil statutes in the same manner the section applies to a |
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municipality authorized to impose a hotel occupancy tax under this |
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chapter. |
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(k) This section does not apply to an accommodations |
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intermediary that has entered into an agreement with a municipality |
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or other political subdivision to collect and remit hotel occupancy |
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taxes for the rental of a room or space in a hotel in the |
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municipality or political subdivision that is facilitated by the |
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intermediary and provided written notice of the agreement to the |
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comptroller. |
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(l) The comptroller may adopt rules to implement and |
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administer this section. |
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SECTION 3. Subchapter A, Chapter 352, Tax Code, is amended |
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by adding Section 352.0042 to read as follows: |
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Sec. 352.0042. TAX COLLECTION BY ACCOMMODATIONS |
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INTERMEDIARY. (a) For purposes of this section, "accommodations |
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intermediary" and "booking charge" have the meanings assigned by |
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Section 156.054. |
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(b) Notwithstanding Section 352.004 or any other law: |
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(1) an accommodations intermediary: |
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(A) shall collect the appropriate amount of the |
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tax imposed under this chapter by a county in which a hotel is |
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located on each booking charge with respect to that hotel; |
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(B) shall report and remit all taxes collected by |
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the accommodations intermediary under Paragraph (A) in the manner |
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required of a person owning, operating, managing, or controlling a |
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hotel under this chapter; and |
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(C) is considered to be the person owning, |
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operating, managing, or controlling the hotel for purposes of the |
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collection and enforcement of the tax imposed under this chapter on |
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a booking charge for a rental made through the accommodations |
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intermediary; and |
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(2) the hotel may not collect and is not liable for a |
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tax imposed by this chapter on a booking charge for a rental made |
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through the accommodations intermediary. |
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(c) An accommodations intermediary shall report and remit |
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all taxes collected by the intermediary under Subsection (b) to the |
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comptroller according to a schedule determined by the comptroller. |
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(d) The comptroller shall promulgate a form an |
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accommodations intermediary must use to report the taxes collected |
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by the accommodations intermediary under this section. The form |
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|
must include the following information: |
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(1) the total receipts from the rental during the |
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reporting period of rooms and spaces in all hotels located in any |
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county and offered for rent through the accommodations |
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intermediary, categorized by county in which those hotels are |
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located; |
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(2) the total amount of booking charges from the |
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rental during the reporting period of rooms and spaces in all hotels |
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located in any county and offered for rent through the |
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accommodations intermediary, categorized by county in which those |
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hotels are located; and |
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(3) the rate of the tax imposed under this chapter in |
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each county identified under Subdivision (2). |
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(e) The form described by Subsection (d) may not require the |
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identification of a specific guest or the owner or operator of a |
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hotel. |
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(f) The comptroller shall: |
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(1) deposit the taxes remitted to the comptroller |
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under this section in trust in the separate suspense account of the |
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county in which hotels with respect to which the taxes were |
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collected are located; and |
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(2) send to the county treasurer payable to the county |
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the county's share of the taxes remitted to the comptroller under |
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this chapter at least 12 times during each state fiscal year. |
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(g) A suspense account described by Subsection (f)(1) is |
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outside the treasury and the comptroller may make a payment from the |
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account without the necessity of an appropriation. |
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(h) Before sending any money to a county under Subsection |
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(f) and subject to the limitation provided by this subsection, the |
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comptroller shall deduct and deposit to the credit of the general |
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revenue fund an amount equal to one percent of the amount of the |
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taxes collected from booking charges for hotels located in the |
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county under this section during the period for which a |
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distribution is made as the state's charge for services provided by |
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the state under this section. The comptroller may not deduct from |
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the distributions to a county more than $50,000 in each state fiscal |
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year under this subsection. |
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(i) An accommodations intermediary that collects the tax |
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imposed by this chapter is subject to audit by the comptroller. The |
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accommodations intermediary is entitled to seek review and to |
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appeal a determination made by the comptroller in relation to the |
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collection of a tax imposed by this chapter in the same manner |
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provided for a tax imposed under Chapter 151. |
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(j) Notwithstanding any other law, this section applies to |
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the collection, remittance, and distribution of taxes imposed by a |
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political subdivision that is authorized to impose a hotel |
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occupancy tax under a provision of the Special District Local Laws |
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Code or civil statutes in the same manner the section applies to a |
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county authorized to impose a hotel occupancy tax under this |
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chapter. |
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(k) This section does not apply to an accommodations |
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intermediary that has entered into an agreement with a county or |
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other political subdivision to collect and remit hotel occupancy |
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taxes for the rental of a room or space in a hotel in the county or |
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political subdivision that is facilitated by the intermediary and |
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provided written notice of the agreement to the comptroller. |
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(l) The comptroller may adopt rules to implement and |
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administer this section. |
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SECTION 4. Sections 334.253(a) and (b), Local Government |
|
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Code, are amended to read as follows: |
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(a) Sections 351.002(c), 351.004, 351.0041, 351.0043, |
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351.005, and 351.006, Tax Code, govern the imposition, computation, |
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administration, collection, and remittance of a municipal tax |
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authorized under this subchapter except as inconsistent with this |
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subchapter. |
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(b) Sections 352.002(c), 352.004, 352.0041, 352.0042, |
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352.005, and 352.007, Tax Code, govern the imposition, computation, |
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administration, collection, and remittance of a county tax |
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authorized under this subchapter except as inconsistent with this |
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subchapter. |
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SECTION 5. This Act takes effect September 1, 2023. |