The bill would amend Chapter 156 of the Tax Code regarding state hotel occupancy tax.
The bill would amend Section 156.051(b) to impose a tax on the price of a room or space in a hotel including all charges related to the use or possession of the room or space. The price of the room or space does not include charges for food or personal or telecommunications services if those charges are separately itemized.
The bill would amend Section 156.052 to clarify that the tax imposed on the price paid for a room applies to the price paid for space in a hotel and would make a conforming amendment of Sections 156.101.
The bill would amend Section 156.053 relating to the collection of tax to provide that a person who collects payment for a room or space in a hotel but does not own, operate, manage, or control the hotel shall collect the state hotel tax for the state and certify to the person who owns, operates, manages, or controls the hotel that the tax has been collected and will be paid to the comptroller. A person who collects payment for a room or space in a hotel on behalf of the owner or operator may request a waiver from the requirements related to collecting the state hotel tax on the owner or operator's behalf by submitting a written request to the comptroller. The comptroller's decision on a waiver request would not subject to appeal. The comptroller by rule may provide that a person who secures a room or space in a hotel for another person and who collects payments for the room or space is not required to collect the tax imposed by this chapter if the annual gross receipts the person and any affiliated group of which the person is a member receive for securing rooms and spaces in hotels for others are $250,000 or less.
The bill would amend Section 156.151(a) to include in the required filing report the total amount of payments collected by the person for rooms or spaces.
The bill would take effect October 1, 2021.