| 1 | 2 | | By: Burrows H.B. No. 3579 |
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| 2 | 3 | | |
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| 3 | 4 | | |
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| 4 | 5 | | A BILL TO BE ENTITLED |
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| 5 | 6 | | AN ACT |
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| 6 | 7 | | relating to the calculation, collection, and remittance of state |
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| 7 | 8 | | hotel occupancy taxes. |
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| 8 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 10 | | SECTION 1. Section 156.051(b), Tax Code, is amended to read |
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| 10 | 11 | | as follows: |
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| 11 | 12 | | (b) The price of a room or space in a hotel includes all |
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| 12 | 13 | | charges related to the use or possession of the room or space, |
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| 13 | 14 | | including charges for cleaning and readying the room or space, |
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| 14 | 15 | | furniture rental charges, and charges for reserving or booking the |
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| 15 | 16 | | room or space. The price of the room or space does not include |
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| 16 | 17 | | charges for [the cost of] food or [served by the hotel and the cost |
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| 17 | 18 | | of] personal or telecommunications services if those charges are |
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| 18 | 19 | | separately itemized [performed by the hotel for the person except |
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| 19 | 20 | | for those services related to cleaning and readying the room for use |
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| 20 | 21 | | or possession]. |
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| 21 | 22 | | SECTION 2. Section 156.052, Tax Code, is amended to read as |
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| 22 | 23 | | follows: |
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| 23 | 24 | | Sec. 156.052. RATE OF TAX. The rate of the tax imposed by |
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| 24 | 25 | | this chapter is six percent of the price paid for a room or space in |
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| 25 | 26 | | a hotel. |
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| 26 | 27 | | SECTION 3. Section 156.053, Tax Code, is amended to read as |
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| 27 | 28 | | follows: |
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| 28 | 29 | | Sec. 156.053. COLLECTION OF TAX. (a) Except as provided by |
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| 29 | 30 | | Subsection (b), a [A] person owning, operating, managing, or |
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| 30 | 31 | | controlling a hotel shall collect for the state the tax that is |
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| 31 | 32 | | imposed by this chapter [and that is calculated on the amount paid |
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| 32 | 33 | | for a room in the hotel]. |
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| 33 | 34 | | (b) If the person who owns, operates, manages, or controls |
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| 34 | 35 | | the hotel is not the person who collects payment for a room or space |
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| 35 | 36 | | in the hotel, the person who collects payment for the room or space |
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| 36 | 37 | | shall: |
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| 37 | 38 | | (1) collect for the state the tax that is imposed by |
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| 38 | 39 | | this chapter; and |
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| 39 | 40 | | (2) certify to the person who owns, operates, manages, |
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| 40 | 41 | | or controls the hotel that the tax has been collected and will be |
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| 41 | 42 | | paid to the comptroller. |
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| 42 | 43 | | (c) A person who owns, operates, manages, or controls a |
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| 43 | 44 | | hotel and who accepts in good faith a certification under |
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| 44 | 45 | | Subsection (b) may exclude the amount of any taxes certified as |
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| 45 | 46 | | collected under that subsection from the person's report filed |
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| 46 | 47 | | under Section 156.151. |
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| 47 | | - | (d) Notwithstanding any other provision of this section, a |
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| 48 | | - | person who secures a room or space in a hotel for another person and |
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| 49 | | - | who collects payment for the room or space is not required to |
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| 50 | | - | collect the tax that is imposed by this chapter if: |
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| 51 | | - | (1) the person receives a commission from the hotel; |
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| 52 | | - | (2) the person separately states the amount charged by |
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| 53 | | - | the person to secure the room or space in the hotel on an invoice, |
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| 54 | | - | bill of sale, receipt, or other similar document provided by the |
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| 55 | | - | person; and |
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| 56 | | - | (3) the person's annual receipts for securing rooms or |
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| 57 | | - | spaces in hotels for others is $250,000 or less. |
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| 58 | 48 | | SECTION 4. Section 156.101, Tax Code, is amended to read as |
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| 59 | 49 | | follows: |
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| 60 | 50 | | Sec. 156.101. EXCEPTION--PERMANENT RESIDENT. This chapter |
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| 61 | 51 | | does not impose a tax on a person who has the right to use or possess |
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| 62 | 52 | | a room or space in a hotel for at least 30 consecutive days, so long |
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| 63 | 53 | | as there is no interruption of payment for the period. |
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| 64 | 54 | | SECTION 5. Section 156.151(a), Tax Code, is amended to read |
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| 65 | 55 | | as follows: |
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| 66 | 56 | | (a) A person required to collect the tax imposed by this |
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| 67 | 57 | | chapter shall pay the comptroller the tax collected during the |
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| 68 | 58 | | preceding reporting period and at the same time shall file with the |
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| 69 | 59 | | comptroller a report stating: |
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| 70 | 60 | | (1) the total amount of the payments collected by the |
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| 71 | 61 | | person for rooms or spaces at a [made for rooms at the person's] |
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| 72 | 62 | | hotel during the preceding reporting period; |
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| 73 | 63 | | (2) the amount of the tax collected by the person |
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| 74 | 64 | | during the preceding reporting period; and |
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| 75 | 65 | | (3) other information that the comptroller requires to |
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| 76 | 66 | | be in the report. |
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| 77 | 67 | | SECTION 6. The changes in law made by this Act do not affect |
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| 78 | 68 | | tax liability accruing before the effective date of this Act. That |
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| 79 | 69 | | liability continues in effect as if this Act had not been enacted, |
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| 80 | 70 | | and the former law is continued in effect for the collection of |
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| 81 | 71 | | taxes due and for civil and criminal enforcement of the liability |
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| 82 | 72 | | for those taxes. |
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| 83 | 73 | | SECTION 7. This Act takes effect January 1, 2020. |
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