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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 and local hotel occupancy taxes |
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and assessments related to hotels by an accommodations |
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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, subject to |
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Subsection (b), a person 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 the 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 person owning, |
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operating, managing, or controlling the hotel a fee for the service |
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described by Paragraph (A). |
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(2) "Booking charge" means the amount paid by a person |
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for the use or possession or for the right to the use or possession |
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of a room or space in a hotel in this state and on which a hotel |
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occupancy tax is imposed. The term does not include the amount |
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charged by an accommodations intermediary for facilitating the |
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rental of the room or space in the hotel. The booking charge is |
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considered the price paid for a room or space in a hotel for |
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purposes of the imposition of a hotel occupancy tax when the rental |
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of the room or space is facilitated by an accommodations |
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intermediary. |
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(b) The term "accommodations intermediary" does not include |
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a person that facilitates the rental of a room or space in a hotel |
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solely on behalf of an affiliated person, including a franchisee, |
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operating under a shared hotel brand. |
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(c) For purposes of this section, a person facilitates the |
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rental of a room or space in a hotel in this state by providing a |
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physical or electronic medium through which a person other than the |
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owner or operator of the medium rents a room or space in the hotel. |
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(d) Notwithstanding Section 156.053 or any other law and |
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except as provided by this section: |
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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 Paragraph (A) to the |
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comptroller in the manner required of a person owning, operating, |
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managing, or controlling a hotel under this chapter in accordance |
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with a schedule prescribed by the comptroller; and |
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(C) 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 the 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 the hotel made through the accommodations intermediary. |
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(e) The comptroller shall adopt a form an accommodations |
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intermediary must use to report the taxes collected by the |
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accommodations intermediary under this section and, if applicable, |
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Sections 351.0043 and 352.0042. The form must include information |
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necessary for the comptroller to comply with the requirements of |
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Sections 151.429(h), 351.1015, and 351.102 and Subchapter C, |
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Chapter 351. |
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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 owner or operator of a |
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hotel, except as necessary for the comptroller to comply with the |
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requirements of Sections 151.429(h), 351.1015, and 351.102 and |
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Subchapter C, Chapter 351. |
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(g) The comptroller shall make available to an |
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accommodations intermediary: |
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(1) a map that demonstrates the boundaries of each |
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area designated as a project financing zone under Section 351.1015; |
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(2) the name, address, and boundaries of each hotel |
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project, qualified hotel project, and qualified hotel for which a |
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municipality or owner is entitled to a rebate, refund, or payment of |
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hotel occupancy taxes under Section 151.429(h) or 351.102 or |
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Subchapter C, Chapter 351, as well as any other information |
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necessary to identify the location of the hotel project, qualified |
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hotel project, or qualified hotel; and |
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(3) a list that: |
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(A) is maintained and continuously updated; and |
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(B) provides the rate of the hotel occupancy tax |
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imposed by the state under this chapter and the rate of the hotel |
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occupancy tax imposed by each municipality and other political |
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subdivision that imposes a hotel occupancy tax. |
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(h) The comptroller shall deposit and pay to the appropriate |
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municipality the hotel occupancy taxes remitted by an |
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accommodations intermediary that are attributable to booking |
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charges at a hotel located in a project financing zone or at a hotel |
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that is a hotel project, qualified hotel project, or qualified |
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hotel in accordance with Section 151.429(h), 351.1015, or 351.102 |
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or Subchapter C, Chapter 351, and rules adopted by the comptroller |
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under those provisions. |
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(i) 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 during the period the agreement is |
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in effect. |
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(j) Sections 111.0034, 111.0035, 111.0036, 111.006, and |
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111.025 apply to information provided or disclosed by an |
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accommodations intermediary under this chapter. |
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(k) 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 and |
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except as provided by this section: |
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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 Paragraph (A) to the |
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comptroller in accordance with a schedule prescribed by the |
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comptroller; and |
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(C) 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 the 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 the hotel made through the accommodations intermediary. |
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(c) An accommodations intermediary shall use the form |
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adopted by the comptroller under Section 156.054(e) to report the |
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taxes collected by the intermediary under this chapter. |
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(d) Subject to Section 156.054(h), 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 hotels with respect to which the taxes were |
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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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(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 sending any money to a municipality under |
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Subsection (d), the comptroller shall deduct and deposit to the |
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credit of the general revenue fund an amount equal to one percent of |
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the 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 only |
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in regard to the accommodations intermediary's collection, |
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reporting, and remittance of the tax imposed by this chapter. The |
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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: |
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(1) as provided by Chapter 111; and |
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(2) in the same manner provided for a tax imposed under |
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Chapter 151. |
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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 accommodations |
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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 during the period the agreement is in effect. |
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(j) A municipality that adopts an ordinance imposing a tax |
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under this chapter in a year after the date on which the report |
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required under Section 351.009 is due may not impose the tax before |
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the 60th day after the date the municipality provides notice of the |
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rate of the tax to the comptroller. |
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(k) A political subdivision to which this section applies |
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under Subsection (h) that is not required to file with the |
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comptroller a report under Section 351.009 or a report that |
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contains substantially the same information shall annually report |
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to the comptroller the rate of the hotel occupancy tax imposed by |
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the political subdivision in the manner and on a date prescribed by |
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the comptroller. A political subdivision that adopts an ordinance, |
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order, or resolution imposing a hotel occupancy tax in a year after |
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the date on which the political subdivision is required to report |
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the rate of its hotel occupancy tax to the comptroller may not |
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impose the tax before the 60th day after the date the political |
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subdivision provides notice of the rate of the tax to the |
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comptroller. |
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(l) Notwithstanding any other law, an accommodations |
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intermediary that collects the tax imposed by this chapter at the |
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rate provided by the comptroller on the most recent list made |
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available under Section 156.054(g) may not be held liable for using |
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an incorrect tax rate when collecting and remitting the tax. |
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(m) Sections 111.0034, 111.0035, 111.0036, 111.006, and |
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111.025 apply to information provided or disclosed by an |
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accommodations intermediary under this chapter. |
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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. |
|
|
(b) Notwithstanding Section 352.004 or any other law and |
|
|
except as provided by this section: |
|
|
(1) an accommodations intermediary: |
|
|
(A) shall collect the appropriate amount of the |
|
|
tax imposed under this chapter by a municipality in which a hotel is |
|
|
located on each booking charge with respect to that hotel; |
|
|
(B) shall report and remit all taxes collected by |
|
|
the accommodations intermediary under Paragraph (A) to the |
|
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comptroller in accordance with a schedule prescribed by the |
|
|
comptroller; and |
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(C) is considered to be the person owning, |
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|
operating, managing, or controlling the hotel for purposes of the |
|
|
collection and enforcement of the tax imposed under this chapter on |
|
|
a booking charge for a room or space in the hotel made through the |
|
|
accommodations intermediary; and |
|
|
(2) the hotel may not collect and is not liable for a |
|
|
tax imposed by this chapter on a booking charge for a room or space |
|
|
in the hotel made through the accommodations intermediary. |
|
|
(c) An accommodations intermediary shall use the form |
|
|
adopted by the comptroller under Section 156.054(e) to report the |
|
|
taxes collected by the intermediary under this chapter. |
|
|
(d) Subject to Section 156.054(h), the comptroller shall: |
|
|
(1) deposit the taxes remitted to the comptroller |
|
|
under this section in trust in the separate suspense account of the |
|
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county in which hotels with respect to which the taxes were |
|
|
collected are located; and |
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|
(2) send to the county treasurer payable to the county |
|
|
the county's share of the taxes remitted to the comptroller under |
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|
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. |
|
|
(f) Before sending any money to a county under Subsection |
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(d), the comptroller shall deduct and deposit to the credit of the |
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general revenue fund an amount equal to one percent of the amount of |
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the taxes collected from booking charges for hotels located in the |
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county under this section during the period for which a |
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distribution is made as the state's charge for services provided by |
|
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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 only |
|
|
in regard to the accommodations intermediary's collection, |
|
|
reporting, and remittance of the tax imposed by this chapter. The |
|
|
accommodations intermediary is entitled to seek review and to |
|
|
appeal a determination made by the comptroller in relation to the |
|
|
collection of a tax imposed by this chapter: |
|
|
(1) as provided by Chapter 111; and |
|
|
(2) in the same manner provided for a tax imposed under |
|
|
Chapter 151. |
|
|
(h) 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 civil statutes in the same manner the section applies to a |
|
|
county authorized to impose a hotel occupancy tax under this |
|
|
chapter. |
|
|
(i) This section does not apply to an accommodations |
|
|
intermediary that has entered into an agreement with a county or |
|
|
other political subdivision to collect and remit hotel occupancy |
|
|
taxes for the rental of a room or space in a hotel in the county or |
|
|
political subdivision that is facilitated by the intermediary and |
|
|
provided written notice of the agreement to the comptroller during |
|
|
the period the agreement is in effect. |
|
|
(j) A county that adopts an order or resolution imposing a |
|
|
tax under this chapter in a year after the date on which the report |
|
|
required under Section 352.009 is due may not impose the tax before |
|
|
the 60th day after the date the county provides notice of the rate |
|
|
of the tax to the comptroller. |
|
|
(k) A political subdivision to which this section applies |
|
|
under Subsection (h) that is not required to file with the |
|
|
comptroller a report under Section 352.009 or a report that |
|
|
contains substantially the same information shall annually report |
|
|
to the comptroller the rate of the hotel occupancy tax imposed by |
|
|
the political subdivision in the manner and on a date prescribed by |
|
|
the comptroller. A political subdivision that adopts an ordinance, |
|
|
order, or resolution imposing a hotel occupancy tax in a year after |
|
|
the date on which the political subdivision is required to report |
|
|
the rate of its hotel occupancy tax to the comptroller may not |
|
|
impose the tax before the 60th day after the date the political |
|
|
subdivision provides notice of the rate of the tax to the |
|
|
comptroller. |
|
|
(l) Notwithstanding any other law, an accommodations |
|
|
intermediary that collects the tax imposed by this chapter at the |
|
|
rate provided by the comptroller on the most recent list made |
|
|
available under Section 156.054(g) may not be held liable for using |
|
|
an incorrect tax rate when collecting and remitting the tax. |
|
|
(m) Sections 111.0034, 111.0035, 111.0036, 111.006, and |
|
|
111.025 apply to information provided or disclosed by an |
|
|
accommodations intermediary under this chapter. |
|
|
(n) The comptroller may adopt rules to implement and |
|
|
administer this section. |
|
|
SECTION 4. Sections 334.253(a) and (b), Local Government |
|
|
Code, are amended to read as follows: |
|
|
(a) Sections 351.002(c), 351.004, 351.0041, 351.0043, |
|
|
351.005, and 351.006, Tax Code, govern the imposition, computation, |
|
|
administration, collection, and remittance of a municipal tax |
|
|
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, |
|
|
352.005, and 352.007, Tax Code, govern the imposition, computation, |
|
|
administration, collection, and remittance of a county tax |
|
|
authorized under this subchapter except as inconsistent with this |
|
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subchapter. |
|
|
SECTION 5. Subchapter A, Chapter 372, Local Government |
|
|
Code, is amended by adding Section 372.0185 to read as follows: |
|
|
Sec. 372.0185. COLLECTION OF ASSESSMENT BY ACCOMMODATIONS |
|
|
INTERMEDIARY. (a) In this section, "accommodations intermediary" |
|
|
has the meaning assigned by Section 156.054, Tax Code. |
|
|
(b) This section applies only to a public improvement |
|
|
district established by the governing body of a municipality or |
|
|
county under this subchapter that levies against a hotel an |
|
|
assessment that: |
|
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(1) is imposed on a percentage of the consideration |
|
|
paid for occupancy of a sleeping room in the hotel; and |
|
|
(2) is collected in the same manner and in accordance |
|
|
with the same procedures as a hotel occupancy tax imposed by the |
|
|
municipality or county that established the district. |
|
|
(c) The governing body of a municipality or county that |
|
|
establishes a public improvement district described by Subsection |
|
|
(b) may require an accommodations intermediary to collect an |
|
|
assessment levied against a hotel in the district if: |
|
|
(1) a hotel in the district enters into an agreement |
|
|
with an accommodations intermediary to have the assessment |
|
|
collected by the accommodations intermediary; |
|
|
(2) the hotel provides to the accommodations |
|
|
intermediary the rate of the assessment to be collected as well as |
|
|
any other information necessary for the accommodations |
|
|
intermediary to collect the assessment; and |
|
|
(3) the hotel agrees to remit the assessment to the |
|
|
governing body of the municipality or county, as applicable, that |
|
|
established the district. |
|
|
(d) Notwithstanding any other law, if the governing body of |
|
|
a municipality or county requires an accommodations intermediary to |
|
|
collect an assessment under this section, the accommodations |
|
|
intermediary may not be held liable for collecting the assessment |
|
|
in an incorrect amount. |
|
|
SECTION 6. (a) Not later than December 1, 2025, each |
|
|
municipality, county, or other political subdivision that imposes a |
|
|
hotel occupancy tax shall provide notice of the rate of that tax to |
|
|
the comptroller of public accounts in the manner prescribed by the |
|
|
comptroller. |
|
|
(b) This section takes effect September 1, 2025. |
|
|
SECTION 7. Except as otherwise provided by this Act, this |
|
|
Act takes effect June 1, 2026. |