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A BILL TO BE ENTITLED
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AN ACT
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relating to regulation of residential short-term rental units and |
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collection and reporting periods of hotel occupancy taxes; creating |
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a criminal offense; amending provisions subject to a criminal |
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penalty. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The heading to Chapter 2155, Occupations Code, |
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is amended to read as follows: |
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CHAPTER 2155. HOTELS, [AND] BOARDINGHOUSES, AND RESIDENTIAL |
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SHORT-TERM RENTAL UNITS |
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SECTION 2. Chapter 2155, Occupations Code, is amended by |
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adding Subchapter D to read as follows: |
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SUBCHAPTER D. RESIDENTIAL SHORT-TERM RENTAL UNITS |
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Sec. 2155.151. DEFINITIONS. In this subchapter: |
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(1) "Residential short-term rental listing service" |
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means a business that maintains an Internet website that lists and |
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facilitates the rental of residential short-term rental units. |
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(2) "Residential short-term rental unit" means a |
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residential dwelling, including a single-family residence, |
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apartment, residential condominium unit, or other residential real |
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estate improvement, in which the public may obtain sleeping |
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accommodations in exchange for compensation for a period of less |
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than 30 consecutive days. The term does not include an |
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establishment licensed, registered, or otherwise regulated by a |
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political subdivision as a bed and breakfast. |
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Sec. 2155.152. RESIDENTIAL SHORT-TERM RENTAL LISTING |
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SERVICES. (a) This section does not apply to a residential |
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short-term rental listing service that: |
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(1) is operated by a governmental entity; |
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(2) is operated by a nonprofit organization exempt |
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from federal income tax under Section 501(c)(6), Internal Revenue |
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Code of 1986: |
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(A) whose members or affiliates do not have a |
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direct or indirect pecuniary interest in the listing service; and |
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(B) that either: |
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(i) is designated as a convention and |
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visitors bureau by a county or municipality; or |
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(ii) has an agreement with a governmental |
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entity to provide listing services for available lodging on an |
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Internet website; or |
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(3) lists only residential short-term rental units |
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that are constructed to hotel standards. |
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(b) Before listing a residential short-term rental unit on |
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its Internet website, a residential short-term rental listing |
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service shall obtain a statement from the owner or tenant of the |
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unit that includes all hotel tax taxpayer identification numbers |
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applicable to the unit. |
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(c) A person commits an offense if the person violates this |
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section. Each day that a violation occurs or continues to occur |
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constitutes a separate offense. An offense under this subsection |
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is a Class C misdemeanor. |
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(d) This section does not preempt an order, ordinance, or |
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similar measure adopted by a political subdivision relating to a |
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residential short-term rental unit that is consistent with or more |
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stringent than this section. |
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SECTION 3. Section 156.001, Tax Code, is amended to read as |
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follows: |
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Sec. 156.001. DEFINITION. In this chapter, "hotel" means a |
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building in which members of the public obtain sleeping |
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accommodations for consideration. The term includes a hotel, |
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motel, tourist home, tourist house, tourist court, lodging house, |
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inn, rooming house, [or] bed and breakfast, or residential |
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short-term rental unit as defined by Section 2155.151, Occupations |
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Code. The term does not include: |
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(1) a hospital, sanitarium, or nursing home; |
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(2) a dormitory or other housing facility owned or |
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leased and operated by an institution of higher education or a |
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private or independent institution of higher education as those |
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terms are defined by Section 61.003, Education Code, used by the |
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institution for the purpose of providing sleeping accommodations |
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for persons engaged in an educational program or activity at the |
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institution; or |
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(3) an oilfield portable unit, as defined by Section |
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152.001. |
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SECTION 4. Section 156.151, Tax Code, is amended by |
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amending Subsections (b) and (c) and adding Subsection (d) to read |
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as follows: |
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(b) Except as provided by Subsection (c) or (d), each |
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calendar month is a reporting period and the taxes imposed by and |
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collected under this chapter are due and payable to the comptroller |
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on or before the 20th day of the month following the end of each |
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calendar month. |
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(c) If a person required to collect the tax imposed by this |
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chapter [taxpayer] owes less than $500 for a calendar month or |
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$1,500 for a calendar quarter and does not qualify as a semiannual |
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filer under Subsection (d), the person [taxpayer] qualifies as a |
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quarterly filer having a reporting period of a calendar quarter and |
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the taxes are due and payable on the 20th day after the end of the |
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calendar quarter. |
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(d) If a person required to collect the tax imposed by this |
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chapter owes less than $250 for a calendar month or $750 for a |
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calendar quarter and the tax under this chapter is imposed for |
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activity that occurs on less than nine days per calendar quarter, |
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the person qualifies as a semiannual filer having two reporting |
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periods from October 1 to March 31 and April 1 to September 30. |
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Taxes are due and payable on the 20th day after the end of each |
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reporting period. |
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SECTION 5. Section 156.153, Tax Code, is amended to read as |
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follows: |
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Sec. 156.153. REIMBURSEMENT FOR TAX COLLECTION. The person |
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required to file a report under this chapter may deduct and withhold |
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from the taxes otherwise due to the state on the monthly, [or] |
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quarterly, or semiannual return, as reimbursement for the cost of |
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collecting the tax, one percent of the amount of the tax due as |
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shown on the report. If taxes due under this chapter are not paid to |
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the state within the time required or if the person required to file |
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a report fails to file the report when due, the person forfeits the |
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claim to reimbursement that could have been taken if the tax had |
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been paid or the report filed when due. |
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SECTION 6. Subchapter A, Chapter 351, Tax Code, is amended |
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by adding Section 351.0033 to read as follows: |
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Sec. 351.0033. ADOPTION OF STATE REPORTING PERIODS AND |
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PAYMENT DATES. The governing body of a municipality by ordinance |
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may adopt for the tax imposed by this chapter the reporting periods |
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and payment dates prescribed by Section 156.151. |
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SECTION 7. Subchapter A, Chapter 352, Tax Code, is amended |
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by adding Section 352.0033 to read as follows: |
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Sec. 352.0033. ADOPTION OF STATE REPORTING PERIODS AND |
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PAYMENT DATES. The commissioners court of a county by order may |
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adopt for the tax imposed by this chapter the reporting periods and |
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payment dates prescribed by Section 156.151. |
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SECTION 8. Section 156.151, Tax Code, as amended by this |
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Act, does not affect tax liability accruing before the effective |
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date of this Act. That liability continues in effect as if this Act |
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had not been enacted, and the former law is continued in effect for |
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the collection of taxes due and for civil and criminal enforcement |
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of the liability for those taxes. |
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SECTION 9. This Act takes effect September 1, 2015. |