Bill Text: TX HB2889 | 2021-2022 | 87th Legislature | Comm Sub


Bill Title: Relating to the calculation, collection, and remittance of state hotel occupancy taxes.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2021-05-13 - Postponed 6/1/21 10:00 AM [HB2889 Detail]

Download: Texas-2021-HB2889-Comm_Sub.html
  87R17766 CJC-F
 
  By: Meyer, Burrows H.B. No. 2889
 
  Substitute the following for H.B. No. 2889:
 
  By:  Cole C.S.H.B. No. 2889
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the calculation, collection, and remittance of state
  hotel occupancy taxes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 156.051(b), Tax Code, is amended to read
  as follows:
         (b)  The price of a room or space in a hotel includes all
  charges related to the use or possession of the room or space,
  including charges for cleaning and readying the room or space,
  furniture rental charges, and charges for reserving or booking the
  room or space. The price of the room or space does not include
  charges for [the cost of] food or [served by the hotel and the cost
  of] personal or telecommunications services if those charges are
  separately itemized [performed by the hotel for the person except
  for those services related to cleaning and readying the room for use
  or possession].
         SECTION 2.  Section 156.052, Tax Code, is amended to read as
  follows:
         Sec. 156.052.  RATE OF TAX. The rate of the tax imposed by
  this chapter is six percent of the price paid for a room or space in
  a hotel.
         SECTION 3.  Section 156.053, Tax Code, is amended to read as
  follows:
         Sec. 156.053.  COLLECTION OF TAX. (a) Except as provided by
  Subsection (b), a [A] person owning, operating, managing, or
  controlling a hotel shall collect for the state the tax that is
  imposed by this chapter [and that is calculated on the amount paid
  for a room in the hotel].
         (b)  If the person who owns, operates, manages, or controls
  the hotel is not the person who collects payment for a room or space
  in the hotel, the person who collects payment for the room or space
  shall:
               (1)  collect for the state the tax imposed by this
  chapter; and
               (2)  certify to the person who owns, operates, manages,
  or controls the hotel that the tax has been collected and will be
  paid to the comptroller.
         (c)  A person who owns, operates, manages, or controls a
  hotel and who accepts in good faith a certification under
  Subsection (b) may exclude the amount of any taxes certified as
  collected under that subsection from the person's report filed
  under Section 156.151.
         (d)  A person who collects payment for a room or space in a
  hotel, as that term is defined by Section 156.051(b), on behalf of
  the person who owns, operates, manages, or controls the hotel may
  request a waiver of the requirements of Subsection (b) by
  submitting a written request to the comptroller. The request must
  explain the person's reason for requesting the waiver. The
  comptroller, after reviewing the request, may grant, conditionally
  grant, or deny the request. The comptroller's decision on a request
  for a waiver under this subsection is final and not appealable.
         (e)  Notwithstanding any other provision of this section,
  the comptroller by rule may provide that a person who secures a room
  or space in a hotel for another person and who collects payment for
  the room or space is not required to collect the tax imposed by this
  chapter if the annual gross receipts the person and any affiliated
  group of which the person is a member receive for securing rooms and
  spaces in hotels for others are $250,000 or less. For purposes of
  this subsection:
               (1)  "Affiliated group" has the meaning assigned by
  Section 171.0001.
               (2)  "Gross receipts" means commissions or any other
  amounts of money charged and received by a person.
         SECTION 4.  Section 156.101, Tax Code, is amended to read as
  follows:
         Sec. 156.101.  EXCEPTION--PERMANENT RESIDENT. This chapter
  does not impose a tax on a person who has the right to use or possess
  a room or space in a hotel for at least 30 consecutive days, so long
  as there is no interruption of payment for the period.
         SECTION 5.  Section 156.151(a), Tax Code, is amended to read
  as follows:
         (a)  A person required to collect the tax imposed by this
  chapter shall pay the comptroller the tax collected during the
  preceding reporting period and at the same time shall file with the
  comptroller a report stating:
               (1)  the total amount of the payments collected by the
  person for rooms or spaces at a [made for rooms at the person's]
  hotel during the preceding reporting period;
               (2)  the amount of the tax collected by the person
  during the preceding reporting period; and
               (3)  other information that the comptroller requires to
  be in the report.
         SECTION 6.  The changes in law made by this Act do 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 7.  This Act takes effect October 1, 2021.
feedback