| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the application of the hotel occupancy tax and the |
|
|
collection and administration of the tax by a municipality. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 156.001, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 156.001. DEFINITIONS [DEFINITION]. In this chapter: |
|
|
(1) "Hotel" [, "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, |
|
|
short-term rental, or bed and breakfast. The term does not |
|
|
include: |
|
|
(A) [(1)] a hospital, sanitarium, or nursing |
|
|
home; |
|
|
(B) [(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 |
|
|
(C) [(3)] an oilfield portable unit, as defined |
|
|
by Section 152.001. |
|
|
(2) "Short-term rental" means the rental of all or |
|
|
part of a residential property to a person who is not a permanent |
|
|
resident under Section 156.101. |
|
|
SECTION 2. The heading to Section 351.005, Tax Code, is |
|
|
amended to read as follows: |
|
|
Sec. 351.005. REIMBURSEMENT FOR [TAX COLLECTION] EXPENSES |
|
|
OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM. |
|
|
SECTION 3. Section 351.005(a), Tax Code, is amended to read |
|
|
as follows: |
|
|
(a) A municipality may permit a person who is required to |
|
|
collect and pay over to the municipality the tax authorized by this |
|
|
chapter not more than one percent of the amount collected and |
|
|
required to be reported as reimbursement to the person for the costs |
|
|
in collecting the tax and, if applicable, the use of an electronic |
|
|
tax administration system described by Section 351.1012. |
|
|
SECTION 4. Subchapter B, Chapter 351, Tax Code, is amended |
|
|
by adding Section 351.1012 to read as follows: |
|
|
Sec. 351.1012. ELECTRONIC TAX ADMINISTRATION SYSTEM. (a) |
|
|
Notwithstanding any other provision of this chapter, a municipality |
|
|
may spend not more than two percent of the revenue derived from the |
|
|
tax authorized by this chapter for the creation, maintenance, |
|
|
operation, and administration, including compliance audits, of an |
|
|
electronic tax administration system. |
|
|
(b) A municipality may contract with a third party on an |
|
|
hourly or fixed-rate basis to assist in the creation, maintenance, |
|
|
operation, or administration of the electronic tax administration |
|
|
system. |
|
|
SECTION 5. The amendments made by this Act to Section |
|
|
156.001, Tax Code, are a clarification of existing law and do not |
|
|
imply that existing law may be construed as inconsistent with the |
|
|
law as amended by this Act. |
|
|
SECTION 6. This Act takes effect immediately if it receives |
|
|
a vote of two-thirds of all the members elected to each house, as |
|
|
provided by Section 39, Article III, Texas Constitution. If this |
|
|
Act does not receive the vote necessary for immediate effect, this |
|
|
Act takes effect September 1, 2015. |