Texas 2015 - 84th Regular

Texas House Bill HB1792 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	84R24611 SCL-F
2	2	By: Springer H.B. No. 1792
3	3	Substitute the following for H.B. No. 1792:
4	4	By: Anderson of Dallas C.S.H.B. No. 1792
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to regulation of residential short-term rental units and
10	10	collection and reporting periods of hotel occupancy taxes; creating
11	11	a criminal offense; amending provisions subject to a criminal
12	12	penalty.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. The heading to Chapter 2155, Occupations Code,
15	15	is amended to read as follows:
16	16	CHAPTER 2155. HOTELS, [AND] BOARDINGHOUSES, AND RESIDENTIAL
17	17	SHORT-TERM RENTAL UNITS
18	18	SECTION 2. Chapter 2155, Occupations Code, is amended by
19	19	adding Subchapter D to read as follows:
20	20	SUBCHAPTER D. RESIDENTIAL SHORT-TERM RENTAL UNITS
21	21	Sec. 2155.151. DEFINITIONS. In this subchapter:
22	22	(1) "Residential short-term rental listing service"
23	23	means a business that maintains an Internet website that lists and
24	24	facilitates the rental of residential short-term rental units.
25	25	(2) "Residential short-term rental unit" means a
26	26	residential dwelling, including a single-family residence,
27	27	apartment, residential condominium unit, or other residential real
28	28	estate improvement, in which the public may obtain sleeping
29	29	accommodations in exchange for compensation for a period of less
30	30	than 30 consecutive days. The term does not include an
31	31	establishment licensed, registered, or otherwise regulated by a
32	32	political subdivision as a bed and breakfast.
33	33	Sec. 2155.152. RESIDENTIAL SHORT-TERM RENTAL LISTING
34	34	SERVICES. (a) This section does not apply to a residential
35	35	short-term rental listing service that:
36	36	(1) is operated by a governmental entity;
37	37	(2) is operated by a nonprofit organization exempt
38	38	from federal income tax under Section 501(c)(6), Internal Revenue
39	39	Code of 1986:
40	40	(A) whose members or affiliates do not have a
41	41	direct or indirect pecuniary interest in the listing service; and
42	42	(B) that either:
43	43	(i) is designated as a convention and
44	44	visitors bureau by a county or municipality; or
45	45	(ii) has an agreement with a governmental
46	46	entity to provide listing services for available lodging on an
47	47	Internet website; or
48	48	(3) lists only residential short-term rental units
49	49	that are constructed to hotel standards.
50	50	(b) Before listing a residential short-term rental unit on
51	51	its Internet website, a residential short-term rental listing
52	52	service shall obtain a statement from the owner or tenant of the
53	53	unit that includes all hotel tax taxpayer identification numbers
54	54	applicable to the unit.
55	55	(c) A person commits an offense if the person violates this
56	56	section. Each day that a violation occurs or continues to occur
57	57	constitutes a separate offense. An offense under this subsection
58	58	is a Class C misdemeanor.
59	59	(d) This section does not preempt an order, ordinance, or
60	60	similar measure adopted by a political subdivision relating to a
61	61	residential short-term rental unit that is consistent with or more
62	62	stringent than this section.
63	63	SECTION 3. Section 156.001, Tax Code, is amended to read as
64	64	follows:
65	65	Sec. 156.001. DEFINITION. In this chapter, "hotel" means a
66	66	building in which members of the public obtain sleeping
67	67	accommodations for consideration. The term includes a hotel,
68	68	motel, tourist home, tourist house, tourist court, lodging house,
69	69	inn, rooming house, [or] bed and breakfast, or residential
70	70	short-term rental unit as defined by Section 2155.151, Occupations
71	71	Code. The term does not include:
72	72	(1) a hospital, sanitarium, or nursing home;
73	73	(2) a dormitory or other housing facility owned or
74	74	leased and operated by an institution of higher education or a
75	75	private or independent institution of higher education as those
76	76	terms are defined by Section 61.003, Education Code, used by the
77	77	institution for the purpose of providing sleeping accommodations
78	78	for persons engaged in an educational program or activity at the
79	79	institution; or
80	80	(3) an oilfield portable unit, as defined by Section
81	81	152.001.
82	82	SECTION 4. Section 156.151, Tax Code, is amended by
83	83	amending Subsections (b) and (c) and adding Subsection (d) to read
84	84	as follows:
85	85	(b) Except as provided by Subsection (c) or (d), each
86	86	calendar month is a reporting period and the taxes imposed by and
87	87	collected under this chapter are due and payable to the comptroller
88	88	on or before the 20th day of the month following the end of each
89	89	calendar month.
90	90	(c) If a person required to collect the tax imposed by this
91	91	chapter [taxpayer] owes less than $500 for a calendar month or
92	92	$1,500 for a calendar quarter and does not qualify as a semiannual
93	93	filer under Subsection (d), the person [taxpayer] qualifies as a
94	94	quarterly filer having a reporting period of a calendar quarter and
95	95	the taxes are due and payable on the 20th day after the end of the
96	96	calendar quarter.
97	97	(d) If a person required to collect the tax imposed by this
98	98	chapter owes less than $250 for a calendar month or $750 for a
99	99	calendar quarter and the tax under this chapter is imposed for
100	100	activity that occurs on less than nine days per calendar quarter,
101	101	the person qualifies as a semiannual filer having two reporting
102	102	periods from October 1 to March 31 and April 1 to September 30.
103	103	Taxes are due and payable on the 20th day after the end of each
104	104	reporting period.
105	105	SECTION 5. Section 156.153, Tax Code, is amended to read as
106	106	follows:
107	107	Sec. 156.153. REIMBURSEMENT FOR TAX COLLECTION. The person
108	108	required to file a report under this chapter may deduct and withhold
109	109	from the taxes otherwise due to the state on the monthly, [or]
110	110	quarterly, or semiannual return, as reimbursement for the cost of
111	111	collecting the tax, one percent of the amount of the tax due as
112	112	shown on the report. If taxes due under this chapter are not paid to
113	113	the state within the time required or if the person required to file
114	114	a report fails to file the report when due, the person forfeits the
115	115	claim to reimbursement that could have been taken if the tax had
116	116	been paid or the report filed when due.
117	117	SECTION 6. Subchapter A, Chapter 351, Tax Code, is amended
118	118	by adding Section 351.0033 to read as follows:
119	119	Sec. 351.0033. ADOPTION OF STATE REPORTING PERIODS AND
120	120	PAYMENT DATES. The governing body of a municipality by ordinance
121	121	may adopt for the tax imposed by this chapter the reporting periods
122	122	and payment dates prescribed by Section 156.151.
123	123	SECTION 7. Subchapter A, Chapter 352, Tax Code, is amended
124	124	by adding Section 352.0033 to read as follows:
125	125	Sec. 352.0033. ADOPTION OF STATE REPORTING PERIODS AND
126	126	PAYMENT DATES. The commissioners court of a county by order may
127	127	adopt for the tax imposed by this chapter the reporting periods and
128	128	payment dates prescribed by Section 156.151.
129	129	SECTION 8. Section 156.151, Tax Code, as amended by this
130	130	Act, does not affect tax liability accruing before the effective
131	131	date of this Act. That liability continues in effect as if this Act
132	132	had not been enacted, and the former law is continued in effect for
133	133	the collection of taxes due and for civil and criminal enforcement
134	134	of the liability for those taxes.
135	135	SECTION 9. This Act takes effect September 1, 2015.