|
INTRODUCED
|
HOUSE COMMITTEE
SUBSTITUTE
|
|
SECTION 1. Section 108.001,
Business & Commerce Code, is amended by amending Subdivision (2) and
adding Subdivision (6-a) to read as follows:
(2) "Commercial lodging
establishment" means a hotel, motel, inn, residential short-term
rental unit, or similar entity that offers lodging to the public in
exchange for compensation.
(6-a) "Residential
short-term rental unit" has the meaning assigned by Section 341.001,
Health and Safety Code.
|
No
equivalent provision.
|
|
SECTION 2. Section 341.001,
Health and Safety Code, is amended by adding Subdivision (6-a) to read as
follows:
(6-a) "Residential
short-term rental unit" means a residential dwelling, including a
single-family residence, apartment, residential condominium unit, or other
residential real estate improvement, in which the public may obtain
sleeping accommodations in exchange for compensation for a period of less
than 30 consecutive days. The term applies regardless of whether the
dwelling was originally constructed or zoned as a residential dwelling.
|
No
equivalent provision.
|
|
SECTION 3. Section 341.066,
Health and Safety Code, is amended to read as follows:
Sec. 341.066. TOURIST
COURTS, HOTELS, INNS, [AND] ROOMING HOUSES, AND RESIDENTIAL
SHORT-TERM RENTAL UNITS. (a) A person operating a tourist court,
hotel, inn, [or] rooming house, or residential short-term rental
unit in this state shall:
(1) provide a safe and ample
water supply for the general conduct of the tourist court, hotel, inn, [or]
rooming house, or residential short-term rental unit; and
(2) submit samples of the
water at least once a year before May 1 to the department for
bacteriological analysis.
(b) A tourist court, hotel,
inn, [and] rooming house, and residential short-term rental unit
must be equipped with an approved system of sewage disposal maintained in a
sanitary condition.
(c) An owner or operator of
a tourist court, hotel, inn, [or] rooming house, or residential
short-term rental unit shall keep the premises sanitary and shall provide
every practical facility essential for that purpose.
(d) An owner or operator of
a tourist court, hotel, inn, [or] rooming house, or residential
short-term rental unit who provides a gas stove for the heating of a
unit in the facility shall determine that the stove is properly installed
and maintained in a properly ventilated room.
(e) An owner, operator, or
manager of a tourist court, hotel, inn, [or] rooming house, or
residential short-term rental unit shall maintain sanitary appliances
located in the facility in good repair.
(f) Food offered for sale at
a tourist court, hotel, inn, [or] rooming house, or residential
short-term rental unit shall be:
(1) adequately protected
from flies, dust, vermin, and spoilage; and
(2) kept in a sanitary
condition.
(g) An owner, manager, or
agent of a tourist court, hotel, inn, [or] rooming house, or
residential short-term rental unit may not rent or furnish a unit to a
person succeeding a previous occupant before:
(1) thoroughly cleaning the
unit; and
(2) providing clean and
sanitary sheets, towels, and pillowcases.
(h) An owner, operator, or
manager of a tourist court, hotel, inn, [or] rooming house, or
residential short-term rental unit shall maintain the facility in a
sanitary condition.
(i) A tourist court, hotel,
inn, [or] rooming house, or residential short-term rental unit
that does not conform to this chapter is a public health nuisance.
|
No
equivalent provision.
|
|
SECTION 4. Section
791.021(a), Health and Safety Code, is amended to read as follows:
(a) This section applies to:
(1) a hospital;
(2) a seminary;
(3) a college;
(4) an academy;
(5) a school;
(6) a dormitory;
(7) a hotel or other
facility for the accommodation of transient guests;
(8) a lodging house,
apartment house, rooming house, or boardinghouse;
(8-a) a residential
short-term rental unit, as defined by Section 341.001;
(9) a lodge hall;
(10) a theater or other
public place of amusement; or
(11) any other facility used
for public gatherings.
|
No
equivalent provision.
|
|
SECTION 5. Section
792.001(1), Health and Safety Code, is amended to read as follows:
(1) "Hotel" means
a building in which members of the public obtain sleeping accommodations
for consideration, including a hotel, motel, tourist home, tourist house,
tourist court, hostel, lodging house, rooming house, [or] inn, or
residential short-term rental unit as defined by Section 341.001. The
term does not include:
(A) a hospital, sanitarium,
or nursing home; or
(B) a building in which all
or substantially all of the occupants have the right to use or possess
their sleeping accommodations for at least 28 consecutive days.
|
No
equivalent provision.
|
|
SECTION 6. Section
2155.001(a), Occupations Code, is amended to read as follows:
(a) A hotel owner or keeper or
owner of a residential short-term rental unit, as defined by Section
2155.151, shall post a card or sign in a conspicuous place in each
hotel room stating:
(1) the daily room rate; and
(2) the date the card or
sign was posted.
|
No
equivalent provision.
|
|
No
equivalent provision.
|
SECTION 1. The heading to
Chapter 2155, Occupations Code, is amended to read as follows:
CHAPTER 2155. HOTELS,
[AND] BOARDINGHOUSES, AND RESIDENTIAL SHORT-TERM RENTAL UNITS
|
|
SECTION 7. Chapter 2155,
Occupations Code, is amended by adding Subchapter D to read as follows:
SUBCHAPTER D. RESIDENTIAL
SHORT-TERM RENTAL UNITS
Sec. 2155.151.
DEFINITIONS. In this subchapter:
(1) "Residential
short-term rental listing service" means a business that maintains an
Internet website or mobile application
that lists and facilitates the rental of residential short-term rental
units.
(2) "Residential
short-term rental unit" means a residential dwelling, including a
single-family residence, apartment, residential condominium unit, or other
residential real estate improvement in which the public may obtain sleeping
accommodations in exchange for compensation for a period of less than 30
consecutive days. The term applies
regardless of whether the dwelling was originally constructed or zoned as a
residential dwelling.
Sec. 2155.152. COUNTY AND
MUNICIPALITY REGULATION. (a) This section applies only to:
(1) a county with a
population of more than one million;
(2) a county with a
population of more than 300,000 that is adjacent to a county with a population
of more than one million; and
(3) a municipality
located in a county described by Subdivision (1) or (2).
(b) Except as provided by
Subsection (c), a county or municipality shall:
(1) characterize and
treat a residential short-term rental unit in the same manner as a hotel
for purposes of consumer protection, public health and human safety,
taxation, licensing, and zoning and other land use regulations; or
(2) adopt an order or
ordinance, as applicable, to specifically regulate residential short-term
rental units.
(c) Subsection (b) does
not apply to:
(1) a residential
short-term rental unit that is rented for no more than seven nights each
calendar year; or
(2) a rental agreement
for a residential short-term rental unit in which:
(A) the unit is part of
the primary residence of the lessor;
(B) the unit is less than
the entire dwelling;
(C) the lessor is
generally present for the duration of the rental; and
(D) if the primary
residence includes more than one unit, only one unit at the dwelling is
rented at one time.
Sec. 2155.153.
RESIDENTIAL SHORT-TERM RENTAL LISTING SERVICES. (a) This section does not
apply to a residential short-term rental listing service that:
(1) is operated by a
governmental entity;
(2) is operated by a
nonprofit organization exempt from federal income tax under Section
501(c)(6), Internal Revenue Code of 1986:
(A) whose members or
affiliates do not have a direct or indirect pecuniary interest in the
listing service, units listed by the
service, or any other residential short-term rental listing service units;
(B) that either:
(i) is designated as a
convention and visitors bureau by a county or municipality; or
(ii) has an agreement
with a governmental entity to provide listing services for available
lodging on an Internet website or mobile
application; and
(C) that was not created or used with the intent to avoid the
applicability of this section; or
(3) lists only
residential short-term rental units that are constructed to hotel
standards.
(b) Before listing a
residential short-term rental unit on its Internet website or mobile application, a residential
short-term rental listing service shall obtain an affidavit signed by the owner or tenant of the unit that:
(1) states that the owner or tenant is in compliance with all
applicable state and local laws governing the residential short-term rental
unit, including this subchapter, Chapters 156, 351, and 352, Tax Code, and
any applicable deed restrictions, land use covenants, or leases;
(2) includes all hotel
tax taxpayer identification numbers applicable to the unit; and
(3) is accompanied by any relevant documentation, including a
license or certificate of occupancy, to demonstrate compliance with an
order or ordinance adopted under Section 2155.152(b).
(c) A county or municipality may charge a fee for providing a copy
of any applicable documentation under Subsection (b)(3).
(d) If a governmental entity conducts an audit or seeks to
identify the owner of a residential short-term rental unit listed on a
residential short-term rental listing service's Internet website or mobile
application, the listing service shall comply with the audit or
investigation and provide any documentation requested by the governmental
entity that is related to the audit or identification.
(e) A residential short-term rental listing service shall:
(1) obtain a new affidavit that meets the requirements of
Subsection (b) annually for each listing; and
(2) provide the date that each residential short-term rental unit
last provided an affidavit under this section on the unit's listing on the
listing service's Internet website or mobile application.
(f) A person commits an
offense if the person violates this section. Each day that a violation
occurs or continues to occur constitutes a separate offense. An offense
under this subsection is a Class C misdemeanor.
|
SECTION 2. Chapter 2155,
Occupations Code, is amended by adding Subchapter D to read as follows:
SUBCHAPTER D. RESIDENTIAL
SHORT-TERM RENTAL UNITS
Sec. 2155.151.
DEFINITIONS. In this subchapter:
(1) "Residential
short-term rental listing service" means a business that maintains an
Internet website that lists and facilitates the rental of residential
short-term rental units.
(2) "Residential
short-term rental unit" means a residential dwelling, including a
single-family residence, apartment, residential condominium unit, or other
residential real estate improvement, in which the public may obtain
sleeping accommodations in exchange for compensation for a period of less
than 30 consecutive days. The term does
not include an establishment licensed, registered, or otherwise regulated
by a political subdivision as a bed and breakfast.
No
equivalent provision.
Sec. 2155.152.
RESIDENTIAL SHORT-TERM RENTAL LISTING SERVICES. (a) This section does not
apply to a residential short-term rental listing service that:
(1) is operated by a
governmental entity;
(2) is operated by a
nonprofit organization exempt from federal income tax under Section 501(c)(6),
Internal Revenue Code of 1986:
(A) whose members or
affiliates do not have a direct or indirect pecuniary interest in the
listing service; and
(B) that either:
(i) is designated as a
convention and visitors bureau by a county or municipality; or
(ii) has an agreement
with a governmental entity to provide listing services for available
lodging on an Internet website; or
(3) lists only
residential short-term rental units that are constructed to hotel
standards.
(b) Before listing a
residential short-term rental unit on its Internet website, a residential
short-term rental listing service shall obtain a statement from the owner or tenant of the unit that
includes all hotel tax
taxpayer identification numbers applicable to the unit.
(c) A person commits an
offense if the person violates this section. Each day that a violation
occurs or continues to occur constitutes a separate offense. An offense
under this subsection is a Class C misdemeanor.
(d) This section does not preempt an order, ordinance, or similar
measure adopted by a political subdivision relating to a residential
short-term rental unit that is consistent with or more stringent than this
section.
|
|
No
equivalent provision.
|
SECTION 3. Section 156.001,
Tax Code, is amended to read as follows:
Sec. 156.001. DEFINITION.
In this chapter, "hotel" means a building in which members of the
public obtain sleeping accommodations for consideration. The term includes
a hotel, motel, tourist home, tourist house, tourist court, lodging house,
inn, rooming house, [or] bed and breakfast, or residential
short-term rental unit as defined by Section 2155.151, Occupations Code.
The term does not include:
(1) a hospital, sanitarium,
or nursing home;
(2) a dormitory or other
housing facility owned or leased and operated by an institution of higher
education or a private or independent institution of higher education as
those terms are defined by Section 61.003, Education Code, used by the
institution for the purpose of providing sleeping accommodations for
persons engaged in an educational program or activity at the institution;
or
(3) an oilfield portable
unit, as defined by Section 152.001.
|
|
No
equivalent provision.
|
SECTION 4. Section 156.151,
Tax Code, is amended by amending Subsections (b) and (c) and adding
Subsection (d) to read as follows:
(b) Except as provided by
Subsection (c) or (d), 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 person required
to collect the tax imposed by this chapter [taxpayer] owes less
than $500 for a calendar month or $1,500 for a calendar quarter and does
not qualify as a semiannual filer under Subsection (d), the person
[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) If a person required
to collect the tax imposed by this chapter owes less than $250 for a
calendar month or $750 for a calendar quarter and the tax under this
chapter is imposed for activity that occurs on less than nine days per
calendar quarter, the person qualifies as a semiannual filer having two
reporting periods from October 1 to March 31 and April 1 to September 30.
Taxes are due and payable on the 20th day after the end of each reporting
period.
|
|
No
equivalent provision.
|
SECTION 5. Section 156.153,
Tax Code, is amended to read as follows:
Sec. 156.153. REIMBURSEMENT
FOR TAX COLLECTION. The person required to file a report under this
chapter may deduct and withhold from the taxes otherwise due to the state
on the monthly, [or] quarterly, or semiannual return,
as reimbursement for the cost of collecting the tax, one percent of the
amount of the tax due as shown on the report. If taxes due under this
chapter are not paid to the state within the time required or if the person
required to file a report fails to file the report when due, the person
forfeits the claim to reimbursement that could have been taken if the tax
had been paid or the report filed when due.
|
|
No
equivalent provision.
|
SECTION 6. Subchapter A,
Chapter 351, Tax Code, is amended by adding Section 351.0033 to read as
follows:
Sec. 351.0033. ADOPTION
OF STATE REPORTING PERIODS AND PAYMENT DATES. The governing body of a
municipality by ordinance may adopt for the tax imposed by this chapter the
reporting periods and payment dates prescribed by Section 156.151.
|
|
No
equivalent provision.
|
SECTION 7. Subchapter A,
Chapter 352, Tax Code, is amended by adding Section 352.0033 to read as
follows:
Sec. 352.0033. ADOPTION
OF STATE REPORTING PERIODS AND PAYMENT DATES. The commissioners court of a
county by order may adopt for the tax imposed by this chapter the reporting
periods and payment dates prescribed by Section 156.151.
|
|
No
equivalent provision.
|
SECTION 8. Section 156.151,
Tax Code, as amended by this Act, does not affect tax liability accruing
before the effective date of this Act. That liability continues in effect
as if this Act had not been enacted, and the former law is continued in
effect for the collection of taxes due and for civil and criminal
enforcement of the liability for those taxes.
|
|
SECTION 8. (a) Except as otherwise provided by this section,
this Act takes effect September 1, 2015.
(b)
Section 791.021(a), Health and Safety Code, as amended by this Act, takes
effect January 1, 2017.
|
SECTION 9. This Act takes effect
September 1, 2015.
|
|