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89(R) HB 2433 - Introduced version - Bill Text
By: Guillen
H.B. No. 2433
A BILL TO BE ENTITLED
AN ACT
relating to the collection of state, municipal, and county hotel
occupancy taxes by an accommodations intermediary.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 156, Tax Code, is amended
by adding Section 156.054 to read as follows:
Sec.
156.054.
TAX COLLECTION BY ACCOMMODATIONS
INTERMEDIARY.
(a)
In this section:
(1)
"Accommodations intermediary" means a person
that:
(A)
facilitates the rental of a room or space in a
hotel in this state to a person; and
(B) performs any of the following actions:
(i)
collects from the person the amount
paid for the use or possession or for the right to the use or
possession of a room or space in a hotel; or
(ii)
collects from either the person
renting the room or space in the hotel or the owner, operator,
manager or similar person of the hotel a fee for the service
described by Section 156.054 (a)(1)(A).
(C)
"Facilitate" means to provide a physical or
electronic medium through which persons other than the owner or
operator of the medium rents a room or space in a hotel.
(D)
An "accommodations intermediary" does not
include a person or entity who facilitates the rental of a room or
space in a hotel solely on behalf of affiliated persons or entities,
including franchisees, operating under a shared hotel brand.
(2)
"Booking charge" means the taxable amount a person
pays for the use or possession or for the right to the use or
possession of a room or space in a hotel in this state under this
chapter.
The term does not include the cost of food served by the
hotel and the cost of personal services performed by the hotel for
the person except for those services related to cleaning and
readying the room for use or possession.
The term does not include
the amount charged by an accommodations intermediary for
facilitating the rental of the room or space in the hotel.
The
booking charge is considered the price paid for a room or space in a
hotel for purposes of the imposition of a hotel occupancy tax when
the rental of the room or space is facilitated by an accommodations
intermediary.
(b)
Notwithstanding Section 156.053 or any other law,
beginning June 1, 2026:
(1) an accommodations intermediary:
(A)
shall collect the appropriate amount of the
tax imposed under this chapter on each booking charge with respect
to a hotel located in this state;
(B)
shall report and remit all taxes collected by
the accommodations intermediary under Section 156.054 (b)(1)(A) in
the manner required of a person owning, operating, managing, or
controlling a hotel under this chapter;
(C)
shall report and remit all taxes collected by
the intermediary under Section 156.054 (b)(1)(A) to the comptroller
according to a schedule determined by the comptroller; and
(D)
is considered to be the person owning,
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 a 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 a hotel made through the accommodations intermediary.
(c)
On or before April 1, 2026, the comptroller shall
promulgate a form or forms an accommodations intermediary must use
to report the taxes collected by the accommodations intermediary
under this section and Sections 351.0043 and 352.0042 and as
necessary to administer Sections 151.429(h), 351.102, 351.156 and
351.157.
(d)
The forms described by Subsection (c) may not require
the identification of a specific guest or the owner or operator of a
hotel except for as necessary to administer the relevant provisions
of Sections 151.429(h), 351.102, 351.156 and 351.157.
(e)
On or before April 1, 2026, the comptroller shall make
available:
(1)
a map that shows the boundaries of each project
financing zone authorized by Section 351.1015;
(2)
the name, address and relevant location number of
each hotel project and qualified hotel project authorized by
Sections 151.429(h), 351.102, 351.156 and 351.157, and any other
information necessary for the identification of a hotel project or
qualified hotel project; and
(3)
the rate of the tax imposed under this chapter, and
the rate of tax imposed by each municipality or political
subdivision that imposes a tax on the rental of a room or space in a
hotel pursuant to Chapter 351, or Chapter 352.
(f)
The taxes remitted to the comptroller under this section
derived from project financing zones, hotel projects and qualified
hotel projects shall be deposited by the comptroller and
distributed to the treasurer of the municipality or political
subdivision in accordance with the requirements set forth in
Sections 151.429(h), 351.1015, 351.102, 351.156, 351.157, and
rules issued by the comptroller.
(g)
This section does not apply to an accommodations
intermediary that has entered into a written agreement with the
comptroller to collect and remit the tax imposed under this chapter
for the rental of a room or space in a hotel in this state
facilitated by the intermediary, so long as the agreement remains
in effect.
(h)
Information disclosed by an accommodations intermediary
pursuant to this chapter shall be subject to the protections of
Chapter 111.
(i)
The comptroller may adopt rules to implement and
administer this section.
SECTION 2. Subchapter A, Chapter 351, Tax Code, is amended
by adding Section 351.0043 to read as follows:
Sec.
351.0043.
TAX COLLECTION BY ACCOMMODATIONS
INTERMEDIARY.
(a)
In this section, "accommodations intermediary"
and "booking charge" have the meanings assigned by Section 156.054.
(b)
Notwithstanding Section 351.004 or any other law,
beginning June 1, 2026:
(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 Section 351.0043 (b)(1)(A)
in the manner required of a person owning, operating, managing, or
controlling a hotel under this chapter;
(C)
shall report and remit all taxes collected by
the intermediary under Section 351.0043 (b)(1)(A) to the
comptroller according to a schedule determined by the comptroller;
and
(D)
is considered to be the person owning,
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 a 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 a hotel made through the accommodations intermediary.
(c)
An accommodations intermediary shall report and remit
all taxes collected by the accommodations intermediary under
Subsection (b) to the comptroller in accordance with Section
156.054.
(d) The comptroller shall:
(1)
subject to Section 156.054(f), deposit the taxes
remitted to the comptroller under this section in trust in the
separate suspense account of the municipality in which hotels with
respect to which the taxes were collected are located; and
(2)
distribute to the municipal treasurer or to the
person who performs the office of the municipal treasurer payable
to the municipality the municipality's share of the taxes remitted
to the comptroller under this chapter at least 12 times during each
state fiscal year.
(e)
A suspense account described by Subsection (d)(1) is
outside the treasury and the comptroller may make a payment from the
account without the necessity of an appropriation.
(f)
Before distributing any money to a municipality under
Subsection (d) 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 percent of the
amount of the taxes collected from booking charges for hotels
located in the municipality 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.
(g)
An accommodations intermediary that collects the tax
imposed by this chapter is subject to audit by the comptroller and
solely subject to audit by the comptroller with regard to taxes
required to be remitted to the comptroller under Subsection (c).
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 in the same manner
provided for a tax imposed under Chapter 151 and as provided in
Chapter 111.
(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
municipality authorized to impose a hotel occupancy tax under this
chapter.
(i)
This section does not apply to an accommodation
intermediary that has entered into an agreement with a municipality
or other political subdivision to collect and remit hotel occupancy
taxes for the rental of a room or space in a hotel in the
municipality or political subdivision that is facilitated by the
intermediary and provided written notice of the agreement to the
comptroller, so long as the agreement remains in effect.
(j)
Each municipality imposing a tax under this chapter
shall provide notice to the comptroller of the applicable rate of
such tax imposed by the municipality on or before December 1, 2025,
and on an annual basis thereafter.
(k)
Each municipality that enacts a tax under this chapter
after the effective date of this Act shall provide to the
comptroller notice of the rate of such tax at least 60 days before
the effective date of the tax.
(l)
An accommodations intermediary that collects the tax
imposed by this chapter at the rate published by the comptroller
pursuant to Section 156.054(e) shall be relieved of any and all
liability for having collected and remitted an incorrect rate.
(m)
Information disclosed by an accommodations intermediary
pursuant to this chapter shall be subject to the protections of
Chapter 111.
(n)
The comptroller may adopt rules to implement and
administer this section.
SECTION 3. Subchapter A, Chapter 352, Tax Code, is amended
by adding Section 352.0042 to read as follows:
Sec.
352.0042.
TAX COLLECTION BY ACCOMMODATIONS
INTERMEDIARY.
(a)
In this section, "accommodations intermediary"
and "booking charge" have the meanings assigned by Section 156.054.
(b)
Notwithstanding Section 352.004 or any other law,
beginning June 1, 2026:
(1) an accommodations intermediary:
(A)
shall collect the appropriate amount of the
tax imposed under this chapter by a county 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 Section 352.0042 (b)(1)(A)
in the manner required of a person owning, operating, managing, or
controlling a hotel under this chapter; and
(C)
shall report and remit all taxes collected by
the intermediary under Section 352.0042 (b)(1)(A) to the
comptroller according to a schedule determined by the comptroller;
and
(D)
is considered to be the person owning,
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 a 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 a hotel made through the accommodations intermediary.
(c)
An accommodations intermediary shall report and remit
all taxes collected by the intermediary under Subsection (b) in
accordance with Section 156.054.
(d) The comptroller shall:
(1)
subject to Section 156.054(f), deposit the taxes
remitted to the comptroller under this section in trust in the
separate suspense account of the county in which hotels with
respect to which the taxes were collected are located; and
(2)
distribute 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.
(e)
A suspense account described by Subsection (d)(1) is
outside the treasury and the comptroller may make a payment from the
account without the necessity of an appropriation.
(f)
Before distributing any money to a county under
Subsection (d) 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 percent of the
amount of the taxes collected from booking charges for hotels
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.
(g)
An accommodations intermediary that collects the tax
imposed by this chapter is subject to audit by the comptroller and
solely subject to audit by the comptroller with regard to taxes
required to be remitted to the comptroller under Subsection (c).
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 in the same manner
provided for a tax imposed under Chapter 151 and as provided in
Chapter 111.
(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, so
long as the agreement remains in effect.
(j)
Each political subdivision imposing a tax under this
chapter shall provide notice to the comptroller of the applicable
rate of such tax imposed by the municipality on or before December
1, 2025, and on an annual basis thereafter.
(k)
Each political subdivision that enacts a tax under this
chapter after the effective date of this Act shall provide to the
comptroller notice of the rate of such tax at least 60 days before
the effective date of the tax.
(l)
An accommodations intermediary that collects the tax
imposed by this chapter at the rate published by the comptroller
pursuant to Section 156.054(e) shall be relieved of any and all
liability for having collected and remitted an incorrect rate.
(m)
Information disclosed by an accommodations intermediary
pursuant to this chapter shall be subject to the protections of
Chapter 111.
(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
subchapter.
(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
subchapter.
SECTION
5
.
Subchapter A, Chapter 372 of Subtitle A, Local
Government Code is amended by adding Sections 372.0016 and 372.0185
to read as follows:
Sec.
372.0016.
DEFINITION.
In this chapter,
"accommodations intermediary" has the meaning set forth at Section
156.054 of Subchapter B of Chapter 156 of the Tax Code.
Sec.
372.0185.
(a)
Collection by accommodations
intermediary.
Notwithstanding any other of provision of law,
beginning June 1, 2026, if the governing body of a municipality or
county establishes a public improvement district under this
subchapter and levies an assessment against hotels that is imposed
on a percentage of the consideration paid for occupancy of any
sleeping room furnished by a hotel and is to be collected in the
same manner and in accordance with the same procedures as those
established in the municipality's or county's hotel occupancy tax,
the governing body may require an accommodations intermediary to
collect the assessment if all of the following are satisfied:
(1)
A hotel in the public improvement district agrees
with an accommodations intermediary to have the assessment
collected by the accommodations intermediary;
(2)
The hotel informs the accommodations intermediary
of the appropriate rate to be charged and any other information
necessary for the accommodations intermediary to properly collect
the assessment; and
(3)
The hotel agrees to remit the assessment to the
appropriate governing body of the municipality or county.
(b)
If an accommodations intermediary is required to
collect an assessment under this subchapter, the accommodations
intermediary shall remit the amount collected to the hotel and
shall have no liability for payment of the assessment described in
Section 372.0185 (a) and shall not be held liable for any
under-collection or over-collection of the assessment.
SECTION 6. This Act takes effect September 1, 2025.