Amend HB 3579 (second reading engrossment) on third reading on page 2, between lines 18 and 19, by inserting the following:
(d) Notwithstanding any other provision of this section, a person who secures a room or space in a hotel for another person and who collects payment for the room or space is not required to collect the tax that is imposed by this chapter if:
(1) the person receives a commission from the hotel;
(2) the person separately states the amount charged by the person to secure the room or space in the hotel on an invoice, bill of sale, receipt, or other similar document provided by the person; and
(3) the person's annual receipts for securing rooms or spaces in hotels for others is $250,000 or less.