By: Burrows H.B. No. 3579
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 that is 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) Notwithstanding any other provision of this section, 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 that is imposed by this chapter if:
(1) the person receives a commission from the hotel;
(2) the person separately states the amount charged by
the person to secure the room or space in the hotel on an invoice,
bill of sale, receipt, or other similar document provided by the
person; and
(3) the person's annual receipts for securing rooms or
spaces in hotels for others is $250,000 or less.
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 January 1, 2020.