Bill Text: TX HB1792 | 2015-2016 | 84th Legislature | Comm Sub

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Bill Title: Relating to regulation of residential short-term rental units and collection and reporting periods of hotel occupancy taxes; creating a criminal offense; amending provisions subject to a criminal penalty.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2015-05-05 - Committee report sent to Calendars [HB1792 Detail]

Download: Texas-2015-HB1792-Comm_Sub.html

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84R24611 SCL-F
By: Springer H.B. No. 1792
Substitute the following for H.B. No. 1792:
By: Anderson of Dallas C.S.H.B. No. 1792

A BILL TO BE ENTITLED
AN ACT
relating to regulation of residential short-term rental units and
collection and reporting periods of hotel occupancy taxes; creating
a criminal offense; amending provisions subject to a criminal
penalty.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. The heading to Chapter 2155, Occupations Code,
is amended to read as follows:
CHAPTER 2155. HOTELS, [AND] BOARDINGHOUSES, AND RESIDENTIAL
SHORT-TERM RENTAL UNITS
SECTION 2. Chapter 2155, Occupations Code, is amended by
adding Subchapter D to read as follows:
SUBCHAPTER D. RESIDENTIAL SHORT-TERM RENTAL UNITS
Sec. 2155.151. DEFINITIONS. In this subchapter:
(1) "Residential short-term rental listing service"
means a business that maintains an Internet website that lists and
facilitates the rental of residential short-term rental units.
(2) "Residential short-term rental unit" means a
residential dwelling, including a single-family residence,
apartment, residential condominium unit, or other residential real
estate improvement, in which the public may obtain sleeping
accommodations in exchange for compensation for a period of less
than 30 consecutive days. The term does not include an
establishment licensed, registered, or otherwise regulated by a
political subdivision as a bed and breakfast.
Sec. 2155.152. RESIDENTIAL SHORT-TERM RENTAL LISTING
SERVICES. (a) This section does not apply to a residential
short-term rental listing service that:
(1) is operated by a governmental entity;
(2) is operated by a nonprofit organization exempt
from federal income tax under Section 501(c)(6), Internal Revenue
Code of 1986:
(A) whose members or affiliates do not have a
direct or indirect pecuniary interest in the listing service; and
(B) that either:
(i) is designated as a convention and
visitors bureau by a county or municipality; or
(ii) has an agreement with a governmental
entity to provide listing services for available lodging on an
Internet website; or
(3) lists only residential short-term rental units
that are constructed to hotel standards.
(b) Before listing a residential short-term rental unit on
its Internet website, a residential short-term rental listing
service shall obtain a statement from the owner or tenant of the
unit that includes all hotel tax taxpayer identification numbers
applicable to the unit.
(c) A person commits an offense if the person violates this
section. Each day that a violation occurs or continues to occur
constitutes a separate offense. An offense under this subsection
is a Class C misdemeanor.
(d) This section does not preempt an order, ordinance, or
similar measure adopted by a political subdivision relating to a
residential short-term rental unit that is consistent with or more
stringent than this section.
SECTION 3. Section 156.001, Tax Code, is amended to read as
follows:
Sec. 156.001. DEFINITION. In this chapter, "hotel" means a
building in which members of the public obtain sleeping
accommodations for consideration. The term includes a hotel,
motel, tourist home, tourist house, tourist court, lodging house,
inn, rooming house, [or] bed and breakfast, or residential
short-term rental unit as defined by Section 2155.151, Occupations
Code. The term does not include:
(1) a hospital, sanitarium, or nursing home;
(2) a dormitory or other housing facility owned or
leased and operated by an institution of higher education or a
private or independent institution of higher education as those
terms are defined by Section 61.003, Education Code, used by the
institution for the purpose of providing sleeping accommodations
for persons engaged in an educational program or activity at the
institution; or
(3) an oilfield portable unit, as defined by Section
152.001.
SECTION 4. Section 156.151, Tax Code, is amended by
amending Subsections (b) and (c) and adding Subsection (d) to read
as follows:
(b) Except as provided by Subsection (c) or (d), each
calendar month is a reporting period and the taxes imposed by and
collected under this chapter are due and payable to the comptroller
on or before the 20th day of the month following the end of each
calendar month.
(c) If a person required to collect the tax imposed by this
chapter [taxpayer] owes less than $500 for a calendar month or
$1,500 for a calendar quarter and does not qualify as a semiannual
filer under Subsection (d), the person [taxpayer] qualifies as a
quarterly filer having a reporting period of a calendar quarter and
the taxes are due and payable on the 20th day after the end of the
calendar quarter.
(d) If a person required to collect the tax imposed by this
chapter owes less than $250 for a calendar month or $750 for a
calendar quarter and the tax under this chapter is imposed for
activity that occurs on less than nine days per calendar quarter,
the person qualifies as a semiannual filer having two reporting
periods from October 1 to March 31 and April 1 to September 30.
Taxes are due and payable on the 20th day after the end of each
reporting period.
SECTION 5. Section 156.153, Tax Code, is amended to read as
follows:
Sec. 156.153. REIMBURSEMENT FOR TAX COLLECTION. The person
required to file a report under this chapter may deduct and withhold
from the taxes otherwise due to the state on the monthly, [or]
quarterly, or semiannual return, as reimbursement for the cost of
collecting the tax, one percent of the amount of the tax due as
shown on the report. If taxes due under this chapter are not paid to
the state within the time required or if the person required to file
a report fails to file the report when due, the person forfeits the
claim to reimbursement that could have been taken if the tax had
been paid or the report filed when due.
SECTION 6. Subchapter A, Chapter 351, Tax Code, is amended
by adding Section 351.0033 to read as follows:
Sec. 351.0033. ADOPTION OF STATE REPORTING PERIODS AND
PAYMENT DATES. The governing body of a municipality by ordinance
may adopt for the tax imposed by this chapter the reporting periods
and payment dates prescribed by Section 156.151.
SECTION 7. Subchapter A, Chapter 352, Tax Code, is amended
by adding Section 352.0033 to read as follows:
Sec. 352.0033. ADOPTION OF STATE REPORTING PERIODS AND
PAYMENT DATES. The commissioners court of a county by order may
adopt for the tax imposed by this chapter the reporting periods and
payment dates prescribed by Section 156.151.
SECTION 8. Section 156.151, Tax Code, as amended by this
Act, does not affect tax liability accruing before the effective
date of this Act. That liability continues in effect as if this Act
had not been enacted, and the former law is continued in effect for
the collection of taxes due and for civil and criminal enforcement
of the liability for those taxes.
SECTION 9. This Act takes effect September 1, 2015.