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A BILL TO BE ENTITLED
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AN ACT
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relating to the collection and use of certain hotel occupancy |
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taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 334.001, Local Government Code, is |
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amended by amending Subdivisions (1) and (4) and adding Subdivision |
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(1-a) to read as follows: |
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(1) "Active transportation" means transportation that |
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is wholly or primarily powered by human energy. The term includes |
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walking, running, and bicycling. |
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(1-a) "Approved venue project" means a sports and |
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community venue project that has been approved under this chapter |
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by the voters of a municipality or county. |
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(4) "Venue" means: |
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(A) an arena, coliseum, stadium, or other type of |
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area or facility: |
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(i) that is used or is planned for use for |
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one or more professional or amateur sports events, community |
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events, or other sports events, including rodeos, livestock shows, |
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agricultural expositions, promotional events, and other civic or |
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charitable events; and |
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(ii) for which a fee for admission to the |
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events is charged or is planned to be charged; |
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(B) a convention center, convention center |
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facility as defined by Section 351.001(2) or 352.001(2), Tax Code, |
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or related improvement such as a civic center hotel, theater, opera |
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house, music hall, rehearsal hall, park, zoological park, museum, |
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aquarium, or plaza located in the vicinity of a convention center or |
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facility owned by a municipality or a county; |
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(C) a tourist development area [along an inland
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waterway]; |
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(D) a municipal parks and recreation system, or |
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improvements or additions to a parks and recreation system, or an |
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area or facility, including an area or facility for active |
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transportation use, that is part of a municipal parks and |
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recreation system; |
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(E) a project authorized by Section 4A or 4B, |
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Development Corporation Act of 1979 (Article 5190.6, Vernon's Texas |
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Civil Statutes), as that Act existed on September 1, 1997; [and] |
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(F) a watershed protection and preservation |
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project; a recharge, recharge area, or recharge feature protection |
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project; a conservation easement; or an open-space preservation |
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program intended to protect water; and |
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(G) an airport facility located in a municipality |
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located on the international border. |
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SECTION 2. Section 334.1015, Local Government Code, is |
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amended to read as follows: |
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Sec. 334.1015. APPLICATION. (a) Except as provided by |
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Subsection (b), this [This] subchapter does not apply to the |
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financing of a venue project that is an area or facility that is |
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part of a municipal parks and recreation system. |
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(b) A municipality located on the international border may |
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finance a venue project described by Section 334.001(4)(D) with the |
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revenue from a tax imposed under this subchapter. |
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SECTION 3. Section 334.2515, Local Government Code, is |
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amended to read as follows: |
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Sec. 334.2515. APPLICATION. Except as provided by Section |
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334.2516, this subchapter does not apply to the financing of a venue |
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project that is: |
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(1) an area described by Section 334.001(4)(C); |
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(2) an area or facility that is part of a municipal |
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parks and recreation system as described by Section 334.001(4)(D); |
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[or] |
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(3) [(2)] a project described by Section |
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334.001(4)(E), except for a project [projects] described by [in] |
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Section 334.001(4)(A); or |
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(4) a facility described by Section 334.001(4)(G). |
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SECTION 4. 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 SHORT-TERM RENTAL |
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MARKETPLACE. (a) For purposes of this section: |
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(1) "Booking charge" means the charge imposed on a |
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person by a host for the purpose of renting a short-term rental in |
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this state and includes any fees charged by the host, regardless of |
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whether separately itemized. |
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(2) "Host" means a person who owns a short-term rental |
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and offers the short-term rental for rent through a short-term |
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rental marketplace or, if applicable, that person's authorized |
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agent who offers the short-term rental for rent through a |
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short-term rental marketplace. |
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(3) "Short-term rental" has the meaning assigned by |
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Section 156.001. |
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(4) "Short-term rental marketplace" means a |
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marketplace, Internet website, mobile application, or other |
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platform: |
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(A) through which a host offers a short-term |
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rental for rent; and |
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(B) that collects the booking charge for the |
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rental of the short-term rental. |
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(b) Notwithstanding Section 351.004 or any other law: |
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(1) a short-term rental marketplace: |
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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 |
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short-term rental is located on each booking charge with respect to |
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that short-term rental; |
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(B) shall report and remit all taxes collected by |
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the short-term rental marketplace under Paragraph (A) in the manner |
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required: |
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(i) of a person owning, operating, |
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managing, or controlling a hotel under this chapter and in |
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accordance with the ordinance adopted by the municipality imposing |
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the tax; or |
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(ii) if applicable, by an agreement under |
|
this section; and |
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(C) is considered to be the person owning, |
|
operating, managing, or controlling the short-term rental for |
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purposes of the collection and enforcement of the tax imposed under |
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this chapter; and |
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(2) the host 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 short-term rental marketplace. |
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(c) A short-term rental marketplace may: |
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(1) enter into an agreement with the comptroller to |
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collect and remit to the comptroller the taxes imposed by a |
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municipality under this chapter on each booking charge for a rental |
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made through the short-term rental marketplace; or |
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(2) enter into an agreement with a third-party vendor |
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to remit to the municipality the taxes described by Subdivision (1) |
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that the short-term rental marketplace collects. |
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(d) To be effective, an agreement described by Subsection |
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(c)(2) must be approved by the governing body of the municipality. |
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During the period an agreement described by Subsection (c) is in |
|
effect, the short-term rental marketplace shall report and remit |
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all taxes collected by the short-term rental marketplace under |
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Subsection (b): |
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(1) to the comptroller on a schedule determined by the |
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comptroller, if the agreement in effect is with the comptroller; or |
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(2) to the third-party vendor on a schedule determined |
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by the vendor, if the agreement in effect is with a vendor. |
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(e) The comptroller or third-party vendor, as applicable, |
|
shall promulgate a form a short-term rental marketplace must use to |
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report the taxes collected by the short-term rental marketplace |
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under this section if an agreement under Subsection (c) is in |
|
effect. The form 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 all short-term rentals located in any |
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municipality that has approved an agreement under this section and |
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offered for rent through the short-term rental marketplace, |
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categorized by municipality in which those short-term rentals 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 all short-term rentals |
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located in any municipality that has approved an agreement under |
|
this section and offered for rent through the short-term rental |
|
marketplace, categorized by municipality in which those short-term |
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rentals 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 all |
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short-term rentals located in a project financing zone as defined |
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by Section 351.1015 and offered for rent through the short-term |
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rental marketplace, categorized by project financing zone. |
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(f) The form described by Subsection (e) may not require the |
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identification of a specific guest or the host of a short-term |
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rental. |
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(g) If the short-term rental marketplace collects and |
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remits to the comptroller the taxes imposed by the municipality |
|
under this chapter in accordance with an agreement under Subsection |
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(c)(1), 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 short-term rentals with respect to which the |
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taxes were 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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(h) A suspense account described by Subsection (g)(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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(i) Before sending any money to a municipality under |
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Subsection (g) and subject to the limitation provided by this |
|
subsection, the comptroller shall deduct and deposit to the credit |
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of the general revenue fund an amount equal to one-half of one |
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percent of the amount of the taxes collected from rentals of |
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short-term rentals located in the municipality under this section |
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during the period for which a distribution is made as the state's |
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charge for services provided by the state under this section. The |
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comptroller may not deduct from the distributions to a municipality |
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more than $50,000 in each state fiscal year under this subsection. |
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(j) If the short-term rental marketplace enters into an |
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agreement with a third-party vendor under Subsection (c)(2), the |
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vendor shall report and remit to a municipality that approved the |
|
agreement all taxes imposed by the municipality under this chapter |
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and collected by the short-term rental marketplace on rentals of |
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short-term rentals located in that municipality at the times and in |
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the manner provided by the agreement. |
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(k) 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 |
|
Code or Vernon's Texas Civil Statutes in the same manner the section |
|
applies to a municipality authorized to impose a hotel occupancy |
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tax under this chapter. |
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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 5. Section 351.005, Tax Code, is amended to read as |
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follows: |
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Sec. 351.005. REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION |
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AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM. (a) A |
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municipality may permit a person who is required to collect and pay |
|
over to the municipality the tax authorized by this chapter to |
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withhold not more than one percent of the amount of the tax |
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collected and required to be reported as reimbursement to the |
|
person for the cost of [costs in] collecting the tax [and, if
|
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applicable, the use of an electronic tax administration system
|
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described by Section 351.1012]. |
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(b) If a municipality uses revenue derived from the tax |
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authorized by this chapter to create, maintain, operate, or |
|
administer an electronic tax administration system as authorized by |
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Section 351.1012, the municipality shall permit a person who is |
|
required to collect and pay over to the municipality the tax |
|
authorized by this chapter to withhold not more than one percent of |
|
the amount of the tax collected and required to be reported as |
|
reimbursement to the person for the cost of collecting the tax. |
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(c) The municipality may provide that the reimbursement |
|
provided or required by this section be forfeited because of a |
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failure to pay the tax or to file a report as required by the |
|
municipality. |
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SECTION 6. (a) Section 351.101(a), Tax Code, as amended by |
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Chapters 666 (H.B. 3772) and 979 (H.B. 3615), Acts of the 84th |
|
Legislature, Regular Session, 2015, is reenacted and amended to |
|
read as follows: |
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(a) Revenue from the municipal hotel occupancy tax may be |
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used only to promote tourism and the convention and hotel industry, |
|
and that use is limited to the following: |
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(1) the acquisition of sites for and the construction, |
|
improvement, enlarging, equipping, repairing, operation, and |
|
maintenance of convention center facilities or visitor information |
|
centers, or both; |
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(2) the furnishing of facilities, personnel, and |
|
materials for the registration of convention delegates or |
|
registrants; |
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(3) advertising and conducting solicitations and |
|
promotional programs to attract tourists and convention delegates |
|
or registrants to the municipality or its vicinity; |
|
(4) the encouragement, promotion, improvement, and |
|
application of the arts, including instrumental and vocal music, |
|
dance, drama, folk art, creative writing, architecture, design and |
|
allied fields, painting, sculpture, photography, graphic and craft |
|
arts, motion pictures, radio, television, tape and sound recording, |
|
and other arts related to the presentation, performance, execution, |
|
and exhibition of these major art forms; |
|
(5) historical restoration and preservation projects |
|
or activities or advertising and conducting solicitations and |
|
promotional programs to encourage tourists and convention |
|
delegates to visit preserved historic sites or museums: |
|
(A) at or in the immediate vicinity of convention |
|
center facilities or visitor information centers; or |
|
(B) located elsewhere in the municipality or its |
|
vicinity that would be frequented by tourists and convention |
|
delegates; |
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(6) for a municipality located in a county with a |
|
population of one million or less, expenses, including promotion |
|
expenses, directly related to a sporting event in which the |
|
majority of participants are tourists who substantially increase |
|
economic activity at hotels and motels within the municipality or |
|
its vicinity; |
|
(7) subject to Section 351.1076, the promotion of |
|
tourism by the enhancement and upgrading of existing sports |
|
facilities or fields, including facilities or fields for baseball, |
|
softball, soccer, flag football, and rodeos, if: |
|
(A) the municipality owns the facilities or |
|
fields; |
|
(B) the municipality: |
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(i) has a population of 80,000 or more and |
|
is located in a county that has a population of 350,000 or less; |
|
(ii) has a population of at least 75,000 but |
|
not more than 95,000 and is located in a county that has a |
|
population of less than 200,000 but more than 160,000; |
|
(iii) has a population of at least 36,000 |
|
but not more than 39,000 and is located in a county that has a |
|
population of 100,000 or less that is not adjacent to a county with |
|
a population of more than two million; |
|
(iv) has a population of at least 13,000 but |
|
less than 39,000 and is located in a county that has a population of |
|
at least 200,000; |
|
(v) has a population of at least 70,000 but |
|
less than 90,000 and no part of which is located in a county with a |
|
population greater than 150,000; |
|
(vi) is located in a county that: |
|
(a) is adjacent to the Texas-Mexico |
|
border; |
|
(b) has a population of at least |
|
500,000; and |
|
(c) does not have a municipality with |
|
a population greater than 500,000; |
|
(vii) has a population of at least 25,000 |
|
but not more than 26,000 and is located in a county that has a |
|
population of 90,000 or less; |
|
(viii) [(ix)] is located in a county that |
|
has a population of not more than 300,000 and in which a component |
|
university of the University of Houston System is located; [or] |
|
(ix) [(x)] has a population of at least |
|
40,000 and the San Marcos River flows through the municipality; or |
|
(x) contains an intersection of Interstates |
|
35E and 35W and at least two public universities; and |
|
(C) the sports facilities and fields have been |
|
used, in the preceding calendar year, a combined total of more than |
|
10 times for district, state, regional, or national sports |
|
tournaments; |
|
(8) for a municipality with a population of at least |
|
70,000 but less than 90,000, no part of which is located in a county |
|
with a population greater than 150,000, the construction, |
|
improvement, enlarging, equipping, repairing, operation, and |
|
maintenance of a coliseum or multiuse facility; |
|
(9) signage directing the public to sights and |
|
attractions that are visited frequently by hotel guests in the |
|
municipality; |
|
(10) the construction, improvement, enlarging, |
|
equipping, repairing, operation, and maintenance of a coliseum or |
|
multiuse facility, if the municipality: |
|
(A) has a population of at least 90,000 but less |
|
than 120,000; and |
|
(B) is located in two counties, at least one of |
|
which contains the headwaters of the San Gabriel River; and |
|
(11) for a municipality with a population of more than |
|
175,000 but less than 225,000 that is located in two counties, each |
|
of which has a population of less than 200,000, the construction, |
|
improvement, enlarging, equipping, repairing, operation, and |
|
maintenance of a coliseum or multiuse facility and related |
|
infrastructure or a venue, as defined by Section 334.001(4), Local |
|
Government Code, that is related to the promotion of tourism. |
|
(b) To the extent of any conflict, this section controls |
|
over another Act of the 85th Legislature, Regular Session, 2017, |
|
relating to nonsubstantive additions to and corrections in enacted |
|
codes. |
|
(c) This section takes effect immediately if this Act |
|
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 this section to |
|
have immediate effect, this section takes effect September 1, 2017. |
|
SECTION 7. Section 351.101, Tax Code, is amended by adding |
|
Subsection (o) to read as follows: |
|
(o) In addition to the purposes provided by Subsection (a), |
|
a municipality that has a population of not more than 10,000, that |
|
contains an outdoor gear and sporting goods retailer with retail |
|
space larger than 175,000 square feet, and that hosts an annual |
|
wiener dog race may use revenue from the municipal hotel occupancy |
|
tax to promote tourism and the convention and hotel industry by |
|
constructing, operating, or expanding a sporting related facility |
|
or sports field owned by the municipality, if the majority of the |
|
events at the facility or field are directly related to a sporting |
|
event in which the majority of participants are tourists who |
|
substantially increase economic activity at hotels in the |
|
municipality. If a municipality to which this subsection applies |
|
uses revenue derived from the municipal hotel occupancy tax for a |
|
purpose described by this subsection, the municipality may not |
|
reduce the percentage of revenue from that tax allocated for a |
|
purpose described by Subsection (a)(3) to a percentage that is less |
|
than the average percentage of that revenue allocated by the |
|
municipality for that purpose during the 36-month period preceding |
|
the date the municipality begins using the revenue for a purpose |
|
described by this subsection. |
|
SECTION 8. Section 351.1012(a), Tax Code, is amended to |
|
read as follows: |
|
(a) Notwithstanding any other provision of this chapter, a |
|
municipality may spend each year not more than the lesser of one |
|
percent or $75,000 of the revenue derived from the tax authorized by |
|
this chapter during that year for the creation, maintenance, |
|
operation, and administration of an electronic tax administration |
|
system. A municipality may not use revenue the municipality is |
|
authorized to spend under this subsection to conduct an audit. |
|
SECTION 9. Section 351.1078, Tax Code, is amended to read as |
|
follows: |
|
Sec. 351.1078. ALLOCATION OF REVENUE: CERTAIN |
|
MUNICIPALITIES. (a) A municipality that spends municipal hotel |
|
occupancy tax revenue as authorized by Section 351.101(i) or (o): |
|
(1) may not use municipal hotel occupancy tax revenue |
|
for the acquisition of land for the sporting related facility or |
|
sports field described by that subsection; |
|
(2) shall annually determine and prepare and publish |
|
on the municipality's Internet website a report on the events held |
|
at the facility or field, the number of hotel room nights |
|
attributable to events held at the facility or field, and the amount |
|
of hotel revenue and municipal tax revenue attributable to the |
|
sports events and tournaments held at the facility or field for five |
|
years after the date the construction expenditures are completed; |
|
and |
|
(3) may only spend hotel occupancy tax revenue for |
|
operational expenses of the facility or field if the costs are |
|
directly related to a sporting event in which the majority of |
|
participants are tourists who substantially increase economic |
|
activity at hotels in or near the municipality. |
|
(b) The municipality shall reimburse to the municipality's |
|
hotel occupancy tax revenue fund from the municipality's general |
|
fund any expenditure in excess of the amount of area hotel revenue |
|
attributable to sporting events held at the sporting related |
|
facility or sports field described by Section 351.101(i) or (o) for |
|
five years after the date the construction or expansion of the |
|
facility or field described by that subsection is completed. |
|
SECTION 10. Subchapter A, Chapter 352, Tax Code, is amended |
|
by adding Section 352.0042 to read as follows: |
|
Sec. 352.0042. TAX COLLECTION BY SHORT-TERM RENTAL |
|
MARKETPLACE. (a) For purposes of this section: |
|
(1) "Booking charge," "host," and "short-term rental |
|
marketplace" have the meanings assigned by Section 351.0043. |
|
(2) "Short-term rental" has the meaning assigned by |
|
Section 156.001. |
|
(b) Notwithstanding Section 352.004 or any other law: |
|
(1) a short-term rental marketplace: |
|
(A) shall collect the appropriate amount of the |
|
tax imposed under this chapter by a county in which a short-term |
|
rental is located on each booking charge with respect to that |
|
short-term rental; |
|
(B) shall report and remit all taxes collected by |
|
the short-term rental marketplace under Paragraph (A) in the manner |
|
required: |
|
(i) of a person owning, operating, |
|
managing, or controlling a hotel under this chapter and in |
|
accordance with the order adopted by the county imposing the tax; or |
|
(ii) if applicable, by an agreement under |
|
this section; and |
|
(C) is considered to be the person owning, |
|
operating, managing, or controlling the short-term rental for |
|
purposes of the collection and enforcement of the tax imposed under |
|
this chapter; and |
|
(2) the host may not collect and is not liable for a |
|
tax imposed by this chapter on a booking charge for a rental made |
|
through the short-term rental marketplace. |
|
(c) A short-term rental marketplace may: |
|
(1) enter into an agreement with the comptroller to |
|
collect and remit to the comptroller the taxes imposed by a county |
|
under this chapter on each booking charge for a rental made through |
|
the short-term rental marketplace; or |
|
(2) enter into an agreement with a third-party vendor |
|
to remit to the county the taxes described by Subdivision (1) that |
|
the short-term rental marketplace collects. |
|
(d) To be effective, an agreement described by Subsection |
|
(c)(2) must be approved by the commissioners court of the county. |
|
During the period an agreement described by Subsection (c) is in |
|
effect, the short-term rental marketplace shall report and remit |
|
all taxes collected by the short-term rental marketplace under |
|
Subsection (b): |
|
(1) to the comptroller on a schedule determined by the |
|
comptroller, if the agreement in effect is with the comptroller; or |
|
(2) to the third-party vendor on a schedule determined |
|
by the vendor, if the agreement in effect is with a vendor. |
|
(e) The comptroller or third-party vendor, as applicable, |
|
shall promulgate a form a short-term rental marketplace must use to |
|
report the taxes collected by the short-term rental marketplace |
|
under this section if an agreement under Subsection (c) is in |
|
effect. The form must include the following information: |
|
(1) the total receipts from the rental during the |
|
reporting period of all short-term rentals located in any county |
|
that has approved an agreement under this section and offered for |
|
rent through the short-term rental marketplace, categorized by |
|
county in which those short-term rentals are located; |
|
(2) the total amount of booking charges from the |
|
rental during the reporting period of all short-term rentals |
|
located in any county that has approved an agreement under this |
|
section and offered for rent through the short-term rental |
|
marketplace, categorized by county in which those short-term |
|
rentals are located; and |
|
(3) the rate of the tax imposed under this chapter in |
|
each county identified under Subdivision (2). |
|
(f) The form described by Subsection (e) may not require the |
|
identification of a specific guest or the host of a short-term |
|
rental. |
|
(g) If the short-term rental marketplace collects and |
|
remits to the comptroller the taxes imposed by the county under this |
|
chapter in accordance with an agreement under Subsection (c)(1), |
|
the comptroller shall: |
|
(1) deposit the taxes remitted to the comptroller |
|
under this section in trust in the separate suspense account of the |
|
county in which short-term rentals with respect to which the taxes |
|
were collected are located; and |
|
(2) send to the county treasurer payable to the county |
|
the county's share of the taxes remitted to the comptroller under |
|
this chapter at least 12 times during each state fiscal year. |
|
(h) A suspense account described by Subsection (g)(1) is |
|
outside the treasury and the comptroller may make a payment from the |
|
account without the necessity of an appropriation. |
|
(i) Before sending any money to a county under Subsection |
|
(g) and subject to the limitation provided by this subsection, the |
|
comptroller shall deduct and deposit to the credit of the general |
|
revenue fund an amount equal to one-half of one percent of the |
|
amount of the taxes collected from rentals of short-term rentals |
|
located in the county under this section during the period for which |
|
a distribution is made as the state's charge for services provided |
|
by the state under this section. The comptroller may not deduct |
|
from the distributions to a county more than $50,000 in each state |
|
fiscal year under this subsection. |
|
(j) If the short-term rental marketplace enters into an |
|
agreement with a third-party vendor under Subsection (c)(2), the |
|
vendor shall report and remit to a county that approved the |
|
agreement all taxes imposed by the county under this chapter and |
|
collected by the short-term rental marketplace on rentals of |
|
short-term rentals located in that county at the times and in the |
|
manner provided by the agreement. |
|
(k) Notwithstanding any other law, this section applies to |
|
the collection, remittance, and distribution of taxes imposed by a |
|
political subdivision that is authorized to impose a hotel |
|
occupancy tax under a provision of the Special District Local Laws |
|
Code or Vernon's Texas Civil Statutes in the same manner the section |
|
applies to a county authorized to impose a hotel occupancy tax under |
|
this chapter. |
|
(l) The comptroller may adopt rules to implement and |
|
administer this section. |
|
SECTION 11. Section 352.103, Tax Code, is amended to read as |
|
follows: |
|
Sec. 352.103. USE OF REVENUE: COUNTIES WITH NO |
|
MUNICIPALITY. (a) Except as provided by Subsection (b), the [The] |
|
revenue from a tax imposed under this chapter by a county that has |
|
no municipality may be used only for: |
|
(1) the purposes provided by Sections 351.101(a)(1), |
|
(2), and (4); |
|
(2) advertising for general promotional and tourist |
|
advertising of the county and conducting a solicitation program to |
|
attract conventions and visitors either by the county or through |
|
contracts with persons or organizations selected by the |
|
commissioners court; and |
|
(3) historical preservation and restoration. |
|
(b) Notwithstanding any other provision of this chapter, a |
|
county described by Subsection (a) that owns an airport may use |
|
revenue from a tax imposed under this chapter for repairs and |
|
improvements to the county airport or reimbursement for repairs and |
|
improvements to the airport. |
|
(c) A county to which Subsection (b) applies may not use |
|
revenue from a tax imposed under this chapter for a purpose |
|
described by Subsection (b) in a total amount that would exceed the |
|
amount of hotel revenue in the county that is likely to be |
|
reasonably attributable to guests traveling through the airport |
|
during the 15-year period beginning on the date the county first |
|
uses the tax revenue for that purpose. |
|
(d) A county to which Subsection (b) applies may not use |
|
revenue from a tax imposed under this chapter for a purpose |
|
described by Subsection (b) after the 10th anniversary of the date |
|
the county first uses that revenue for that purpose. |
|
SECTION 12. The change in law made 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 13. Except as otherwise provided by this Act, this |
|
Act takes effect January 1, 2018. |