Bill Text: TX SB2356 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the collection of state, municipal, and county hotel occupancy taxes by an accommodations intermediary.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-03-23 - Referred to Natural Resources & Economic Development [SB2356 Detail]
Download: Texas-2023-SB2356-Introduced.html
88R17037 CJC-F | ||
By: Alvarado | S.B. No. 2356 |
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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) For purposes of 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) charges the person renting the room or | ||
space in the hotel any amount required to secure the rental; | ||
(ii) collects from the person the amount | ||
charged to rent the room or space in the hotel; or | ||
(iii) charges the person renting the room | ||
or space in the hotel a fee for the service described by Paragraph | ||
(A). | ||
(2) "Booking charge" means the charge imposed on a | ||
person by a hotel 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 and | ||
collected by an accommodations intermediary. The term includes any | ||
fees charged by the hotel, regardless of whether separately | ||
itemized. 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: | ||
(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 Paragraph (A) in the manner | ||
required of a person owning, operating, managing, or controlling a | ||
hotel under this chapter; and | ||
(C) 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 rental 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 rental made | ||
through the accommodations intermediary. | ||
(c) 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. | ||
(d) 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) For purposes of this section, "accommodations | ||
intermediary" and "booking charge" have the meanings assigned by | ||
Section 156.054. | ||
(b) Notwithstanding Section 351.004 or any other law: | ||
(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) in the manner | ||
required of a person owning, operating, managing, or controlling a | ||
hotel under this chapter; and | ||
(C) 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 rental 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 rental made | ||
through the accommodations intermediary. | ||
(c) An accommodations intermediary shall report and remit | ||
all taxes collected by the intermediary under Subsection (b) to the | ||
comptroller according to a schedule determined by the comptroller. | ||
(d) The comptroller shall promulgate a form an | ||
accommodations intermediary must use to report the taxes collected | ||
by the accommodations intermediary under this section. The form | ||
must include the following information: | ||
(1) the total receipts from the rental during the | ||
reporting period of rooms and spaces in all hotels located in any | ||
municipality and offered for rent through the accommodations | ||
intermediary, categorized by municipality in which those hotels are | ||
located; | ||
(2) the total amount of booking charges from the | ||
rental during the reporting period of rooms and spaces in all hotels | ||
located in any municipality and offered for rent through the | ||
accommodations intermediary, categorized by municipality in which | ||
those hotels are located; | ||
(3) the rate of the tax imposed under this chapter in | ||
each municipality identified under Subdivision (2); and | ||
(4) the total receipts and the total amount of booking | ||
charges from the rental during the reporting period of rooms and | ||
spaces in all hotels located in a project financing zone as defined | ||
by Section 351.1015 and offered for rent through the accommodations | ||
intermediary, categorized by project financing zone. | ||
(e) The form described by Subsection (d) may not require the | ||
identification of a specific guest or the owner or operator of a | ||
hotel. | ||
(f) The comptroller shall: | ||
(1) 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) send 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. | ||
(g) A suspense account described by Subsection (f)(1) is | ||
outside the treasury and the comptroller may make a payment from the | ||
account without the necessity of an appropriation. | ||
(h) Before sending any money to a municipality under | ||
Subsection (f) 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. The comptroller may not | ||
deduct from the distributions to a municipality more than $50,000 | ||
in each state fiscal year under this subsection. | ||
(i) An accommodations intermediary that collects the tax | ||
imposed by this chapter is subject to audit by the comptroller. 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. | ||
(j) 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. | ||
(k) This section does not apply to an accommodations | ||
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. | ||
(l) 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) For purposes of this section, "accommodations | ||
intermediary" and "booking charge" have the meanings assigned by | ||
Section 156.054. | ||
(b) Notwithstanding Section 352.004 or any other law: | ||
(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 Paragraph (A) in the manner | ||
required of a person owning, operating, managing, or controlling a | ||
hotel under this chapter; and | ||
(C) 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 rental 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 rental made | ||
through the accommodations intermediary. | ||
(c) An accommodations intermediary shall report and remit | ||
all taxes collected by the intermediary under Subsection (b) to the | ||
comptroller according to a schedule determined by the comptroller. | ||
(d) The comptroller shall promulgate a form an | ||
accommodations intermediary must use to report the taxes collected | ||
by the accommodations intermediary under this section. The form | ||
must include the following information: | ||
(1) the total receipts from the rental during the | ||
reporting period of rooms and spaces in all hotels located in any | ||
county and offered for rent through the accommodations | ||
intermediary, categorized by county in which those hotels are | ||
located; | ||
(2) the total amount of booking charges from the | ||
rental during the reporting period of rooms and spaces in all hotels | ||
located in any county and offered for rent through the | ||
accommodations intermediary, categorized by county in which those | ||
hotels are located; and | ||
(3) the rate of the tax imposed under this chapter in | ||
each county identified under Subdivision (2). | ||
(e) The form described by Subsection (d) may not require the | ||
identification of a specific guest or the owner or operator of a | ||
hotel. | ||
(f) The comptroller shall: | ||
(1) 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) send 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. | ||
(g) A suspense account described by Subsection (f)(1) is | ||
outside the treasury and the comptroller may make a payment from the | ||
account without the necessity of an appropriation. | ||
(h) Before sending any money to a county under Subsection | ||
(f) 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. The comptroller may not deduct from | ||
the distributions to a county more than $50,000 in each state fiscal | ||
year under this subsection. | ||
(i) An accommodations intermediary that collects the tax | ||
imposed by this chapter is subject to audit by the comptroller. 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. | ||
(j) 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. | ||
(k) 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. | ||
(l) 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. This Act takes effect September 1, 2023. |