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A BILL TO BE ENTITLED
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AN ACT
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relating to the collection of state, municipal, and county hotel |
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occupancy taxes by an accommodations intermediary. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 156, Tax Code, is amended |
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by adding Section 156.054 to read as follows: |
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Sec. 156.054. TAX COLLECTION BY ACCOMMODATIONS |
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INTERMEDIARY. (a) In this section: |
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(1) "Accommodations intermediary" means a person |
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that: |
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(A) facilitates the rental of a room or space in a |
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hotel in this state to a person; and |
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(B) performs any of the following actions: |
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(i) collects from the person the amount |
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paid for the use or possession or for the right to the use or |
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possession of a room or space in a hotel; or |
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(ii) collects from either the person |
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renting the room or space in the hotel or the owner, operator, |
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manager or similar person of the hotel a fee for the service |
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described by Section 156.054 (a)(1)(A). |
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(C) "Facilitate" means to provide a physical or |
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electronic medium through which persons other than the owner or |
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operator of the medium rents a room or space in a hotel. |
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(D) An "accommodations intermediary" does not |
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include a person or entity who facilitates the rental of a room or |
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space in a hotel solely on behalf of affiliated persons or entities, |
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including franchisees, operating under a shared hotel brand. |
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(2) "Booking charge" means the taxable amount a person |
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pays for the use or possession or for the right to the use or |
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possession of a room or space in a hotel in this state under this |
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chapter. The term does not include the cost of food served by the |
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hotel and the cost of personal services performed by the hotel for |
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the person except for those services related to cleaning and |
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readying the room for use or possession. The term does not include |
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the amount charged by an accommodations intermediary for |
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facilitating the rental of the room or space in the hotel. The |
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booking charge is considered the price paid for a room or space in a |
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hotel for purposes of the imposition of a hotel occupancy tax when |
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the rental of the room or space is facilitated by an accommodations |
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intermediary. |
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(b) Notwithstanding Section 156.053 or any other law, |
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beginning June 1, 2026: |
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(1) an accommodations intermediary: |
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(A) shall collect the appropriate amount of the |
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tax imposed under this chapter on each booking charge with respect |
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to a hotel located in this state; |
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(B) shall report and remit all taxes collected by |
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the accommodations intermediary under Section 156.054 (b)(1)(A) in |
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the manner required of a person owning, operating, managing, or |
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controlling a hotel under this chapter; |
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(C) shall report and remit all taxes collected by |
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the intermediary under Section 156.054 (b)(1)(A) to the comptroller |
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according to a schedule determined by the comptroller; and |
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(D) is considered to be the person owning, |
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operating, managing, or controlling the hotel for purposes of the |
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collection and enforcement of the tax imposed under this chapter on |
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a booking charge for a room or space in a hotel made through the |
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accommodations intermediary; and |
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(2) the hotel may not collect and is not liable for a |
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tax imposed by this chapter on a booking charge for a room or space |
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in a hotel made through the accommodations intermediary. |
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(c) On or before April 1, 2026, the comptroller shall |
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promulgate a form or forms an accommodations intermediary must use |
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to report the taxes collected by the accommodations intermediary |
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under this section and Sections 351.0043 and 352.0042 and as |
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necessary to administer Sections 151.429(h), 351.102, 351.156 and |
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351.157. |
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(d) The forms described by Subsection (c) may not require |
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the identification of a specific guest or the owner or operator of a |
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hotel except for as necessary to administer the relevant provisions |
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of Sections 151.429(h), 351.102, 351.156 and 351.157. |
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(e) On or before April 1, 2026, the comptroller shall make |
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available: |
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(1) a map that shows the boundaries of each project |
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financing zone authorized by Section 351.1015; |
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(2) the name, address and relevant location number of |
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each hotel project and qualified hotel project authorized by |
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Sections 151.429(h), 351.102, 351.156 and 351.157, and any other |
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information necessary for the identification of a hotel project or |
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qualified hotel project; and |
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(3) the rate of the tax imposed under this chapter, and |
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the rate of tax imposed by each municipality or political |
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subdivision that imposes a tax on the rental of a room or space in a |
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hotel pursuant to Chapter 351, or Chapter 352. |
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(f) The taxes remitted to the comptroller under this section |
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derived from project financing zones, hotel projects and qualified |
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hotel projects shall be deposited by the comptroller and |
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distributed to the treasurer of the municipality or political |
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subdivision in accordance with the requirements set forth in |
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Sections 151.429(h), 351.1015, 351.102, 351.156, 351.157, and |
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rules issued by the comptroller. |
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(g) This section does not apply to an accommodations |
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intermediary that has entered into a written agreement with the |
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comptroller to collect and remit the tax imposed under this chapter |
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for the rental of a room or space in a hotel in this state |
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facilitated by the intermediary, so long as the agreement remains |
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in effect. |
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(h) Information disclosed by an accommodations intermediary |
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pursuant to this chapter shall be subject to the protections of |
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Chapter 111. |
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(i) The comptroller may adopt rules to implement and |
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administer this section. |
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SECTION 2. 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 ACCOMMODATIONS |
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INTERMEDIARY. (a) In this section, "accommodations intermediary" |
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and "booking charge" have the meanings assigned by Section 156.054. |
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(b) Notwithstanding Section 351.004 or any other law, |
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beginning June 1, 2026: |
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(1) an accommodations intermediary: |
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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 hotel is |
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located on each booking charge with respect to that hotel; |
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(B) shall report and remit all taxes collected by |
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the accommodations intermediary under Section 351.0043 (b)(1)(A) |
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in the manner required of a person owning, operating, managing, or |
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controlling a hotel under this chapter; |
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(C) shall report and remit all taxes collected by |
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the intermediary under Section 351.0043 (b)(1)(A) to the |
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comptroller according to a schedule determined by the comptroller; |
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and |
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(D) is considered to be the person owning, |
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operating, managing, or controlling the hotel for purposes of the |
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collection and enforcement of the tax imposed under this chapter on |
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a booking charge for a room or space in a hotel made through the |
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accommodations intermediary; and |
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(2) the hotel may not collect and is not liable for a |
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tax imposed by this chapter on a booking charge for a room or space |
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in a hotel made through the accommodations intermediary. |
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(c) An accommodations intermediary shall report and remit |
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all taxes collected by the accommodations intermediary under |
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Subsection (b) to the comptroller in accordance with Section |
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156.054. |
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(d) The comptroller shall: |
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(1) subject to Section 156.054(f), deposit the taxes |
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remitted to the comptroller under this section in trust in the |
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separate suspense account of the municipality in which hotels with |
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respect to which the taxes were collected are located; and |
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(2) distribute to the municipal treasurer or to the |
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person who performs the office of the municipal treasurer payable |
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to the municipality the municipality's share of the taxes remitted |
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to the comptroller under this chapter at least 12 times during each |
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state fiscal year. |
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(e) A suspense account described by Subsection (d)(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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(f) Before distributing any money to a municipality under |
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Subsection (d) and subject to the limitation provided by this |
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subsection, the comptroller shall deduct and deposit to the credit |
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of the general revenue fund an amount equal to one percent of the |
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amount of the taxes collected from booking charges for hotels |
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located in the municipality under this section during the period |
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for which a distribution is made as the state's charge for services |
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provided by the state under this section. |
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(g) An accommodations intermediary that collects the tax |
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imposed by this chapter is subject to audit by the comptroller and |
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solely subject to audit by the comptroller with regard to taxes |
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required to be remitted to the comptroller under Subsection (c). |
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The accommodations intermediary is entitled to seek review and to |
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appeal a determination made by the comptroller in relation to the |
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collection of a tax imposed by this chapter in the same manner |
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provided for a tax imposed under Chapter 151 and as provided in |
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Chapter 111. |
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(h) 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 |
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Code or civil statutes in the same manner the section applies to a |
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municipality authorized to impose a hotel occupancy tax under this |
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chapter. |
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(i) This section does not apply to an accommodation |
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intermediary that has entered into an agreement with a municipality |
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or other political subdivision to collect and remit hotel occupancy |
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taxes for the rental of a room or space in a hotel in the |
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municipality or political subdivision that is facilitated by the |
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intermediary and provided written notice of the agreement to the |
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comptroller, so long as the agreement remains in effect. |
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(j) Each municipality imposing a tax under this chapter |
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shall provide notice to the comptroller of the applicable rate of |
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such tax imposed by the municipality on or before December 1, 2025, |
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and on an annual basis thereafter. |
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(k) Each municipality that enacts a tax under this chapter |
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after the effective date of this Act shall provide to the |
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comptroller notice of the rate of such tax at least 60 days before |
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the effective date of the tax. |
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(l) An accommodations intermediary that collects the tax |
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imposed by this chapter at the rate published by the comptroller |
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pursuant to Section 156.054(e) shall be relieved of any and all |
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liability for having collected and remitted an incorrect rate. |
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(m) Information disclosed by an accommodations intermediary |
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pursuant to this chapter shall be subject to the protections of |
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Chapter 111. |
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(n) The comptroller may adopt rules to implement and |
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administer this section. |
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SECTION 3. Subchapter A, Chapter 352, Tax Code, is amended |
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by adding Section 352.0042 to read as follows: |
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Sec. 352.0042. TAX COLLECTION BY ACCOMMODATIONS |
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INTERMEDIARY. (a) In this section, "accommodations intermediary" |
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and "booking charge" have the meanings assigned by Section 156.054. |
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(b) Notwithstanding Section 352.004 or any other law, |
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beginning June 1, 2026: |
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(1) an accommodations intermediary: |
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(A) shall collect the appropriate amount of the |
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tax imposed under this chapter by a county in which a hotel is |
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located on each booking charge with respect to that hotel; |
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(B) shall report and remit all taxes collected by |
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the accommodations intermediary under Section 352.0042 (b)(1)(A) |
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in the manner required of a person owning, operating, managing, or |
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controlling a hotel under this chapter; and |
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(C) shall report and remit all taxes collected by |
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the intermediary under Section 352.0042 (b)(1)(A) to the |
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comptroller according to a schedule determined by the comptroller; |
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and |
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(D) is considered to be the person owning, |
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operating, managing, or controlling the hotel for purposes of the |
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collection and enforcement of the tax imposed under this chapter on |
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a booking charge for a room or space in a hotel made through the |
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accommodations intermediary; and |
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(2) the hotel may not collect and is not liable for a |
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tax imposed by this chapter on a booking charge for a room or space |
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in a hotel made through the accommodations intermediary. |
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(c) An accommodations intermediary shall report and remit |
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all taxes collected by the intermediary under Subsection (b) in |
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accordance with Section 156.054. |
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(d) The comptroller shall: |
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(1) subject to Section 156.054(f), deposit the taxes |
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remitted to the comptroller under this section in trust in the |
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separate suspense account of the county in which hotels with |
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respect to which the taxes were collected are located; and |
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(2) distribute to the county treasurer payable to the |
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county the county's share of the taxes remitted to the comptroller |
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under this chapter at least 12 times during each state fiscal year. |
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(e) A suspense account described by Subsection (d)(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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(f) Before distributing any money to a county under |
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Subsection (d) and subject to the limitation provided by this |
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subsection, the comptroller shall deduct and deposit to the credit |
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of the general revenue fund an amount equal to one percent of the |
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amount of the taxes collected from booking charges for hotels |
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located in the county under this section during the period for which |
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a distribution is made as the state's charge for services provided |
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by the state under this section. |
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(g) An accommodations intermediary that collects the tax |
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imposed by this chapter is subject to audit by the comptroller and |
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solely subject to audit by the comptroller with regard to taxes |
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required to be remitted to the comptroller under Subsection (c). |
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The accommodations intermediary is entitled to seek review and to |
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appeal a determination made by the comptroller in relation to the |
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collection of a tax imposed by this chapter in the same manner |
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provided for a tax imposed under Chapter 151 and as provided in |
|
|
Chapter 111. |
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(h) 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 |
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Code or civil statutes in the same manner the section applies to a |
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county authorized to impose a hotel occupancy tax under this |
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chapter. |
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(i) This section does not apply to an accommodations |
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intermediary that has entered into an agreement with a county or |
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other political subdivision to collect and remit hotel occupancy |
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taxes for the rental of a room or space in a hotel in the county or |
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political subdivision that is facilitated by the intermediary and |
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provided written notice of the agreement to the comptroller, so |
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long as the agreement remains in effect. |
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(j) Each political subdivision imposing a tax under this |
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chapter shall provide notice to the comptroller of the applicable |
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rate of such tax imposed by the municipality on or before December |
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1, 2025, and on an annual basis thereafter. |
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(k) Each political subdivision that enacts a tax under this |
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chapter after the effective date of this Act shall provide to the |
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comptroller notice of the rate of such tax at least 60 days before |
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the effective date of the tax. |
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(l) An accommodations intermediary that collects the tax |
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imposed by this chapter at the rate published by the comptroller |
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pursuant to Section 156.054(e) shall be relieved of any and all |
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liability for having collected and remitted an incorrect rate. |
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(m) Information disclosed by an accommodations intermediary |
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pursuant to this chapter shall be subject to the protections of |
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Chapter 111. |
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(n) The comptroller may adopt rules to implement and |
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administer this section. |
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SECTION 4. Sections 334.253(a) and (b), Local Government |
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Code, are amended to read as follows: |
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(a) Sections 351.002(c), 351.004, 351.0041, 351.0043, |
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351.005, and 351.006, Tax Code, govern the imposition, computation, |
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administration, collection, and remittance of a municipal tax |
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authorized under this subchapter except as inconsistent with this |
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subchapter. |
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(b) Sections 352.002(c), 352.004, 352.0041, 352.0042, |
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352.005, and 352.007, Tax Code, govern the imposition, computation, |
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administration, collection, and remittance of a county tax |
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authorized under this subchapter except as inconsistent with this |
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subchapter. |
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SECTION 5. Subchapter A, Chapter 372 of Subtitle A, Local |
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Government Code is amended by adding Sections 372.0016 and 372.0185 |
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to read as follows: |
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Sec. 372.0016. DEFINITION. In this chapter, |
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"accommodations intermediary" has the meaning set forth at Section |
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156.054 of Subchapter B of Chapter 156 of the Tax Code. |
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Sec. 372.0185. (a) Collection by accommodations |
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intermediary. Notwithstanding any other of provision of law, |
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beginning June 1, 2026, if the governing body of a municipality or |
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county establishes a public improvement district under this |
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subchapter and levies an assessment against hotels that is imposed |
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on a percentage of the consideration paid for occupancy of any |
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sleeping room furnished by a hotel and is to be collected in the |
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same manner and in accordance with the same procedures as those |
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established in the municipality's or county's hotel occupancy tax, |
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the governing body may require an accommodations intermediary to |
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collect the assessment if all of the following are satisfied: |
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(1) A hotel in the public improvement district agrees |
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with an accommodations intermediary to have the assessment |
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collected by the accommodations intermediary; |
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(2) The hotel informs the accommodations intermediary |
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of the appropriate rate to be charged and any other information |
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necessary for the accommodations intermediary to properly collect |
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the assessment; and |
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(3) The hotel agrees to remit the assessment to the |
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appropriate governing body of the municipality or county. |
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(b) If an accommodations intermediary is required to |
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collect an assessment under this subchapter, the accommodations |
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intermediary shall remit the amount collected to the hotel and |
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shall have no liability for payment of the assessment described in |
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Section 372.0185 (a) and shall not be held liable for any |
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under-collection or over-collection of the assessment. |
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SECTION 6. This Act takes effect September 1, 2025. |