By: Nevárez H.B. No. 4362
A BILL TO BE ENTITLED
AN ACT
relating to peer-to-peer vehicle sharing platforms, the
collection, remittance, and administration of certain taxes on
those platforms, and fees collected by those platforms.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subtitle C, Title 5, Business & Commerce Code, is
amended by adding Chapter 113 to read as follows:
CHAPTER 113. PEER-TO-PEER VEHICLE SHARING PLATFORMS
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 113.001. DEFINITION. In this chapter, "peer-to-peer
vehicle sharing platform" means a platform that is in the business
of connecting vehicle owners with drivers to enable the sharing of
motor vehicles for financial consideration.
SUBCHAPTER B. PLATFORM AGREEMENTS
Sec. 113.051. REQUIRED DISCLOSURES. A peer-to-peer vehicle
sharing platform agreement must state:
(1) the daily rate, fees, and any protection package
or insurance costs that are charged to the shared vehicle owner or
the shared vehicle driver; and
(2) the sharing period.
Sec. 113.052. CERTAIN FEES. A peer-to-peer vehicle sharing
platform may charge a shared vehicle driver a separately stated fee
to recover costs incurred by the peer-to-peer vehicle sharing
platform from any concession fees paid to a government-owned or
government-operated airport or other entity.
SUBCHAPTER C. DUTIES OF PLATFORM AND VEHICLE OWNERS
Sec. 113.101. DUTIES OF PLATFORM. A peer-to-peer vehicle
sharing platform shall verify that a motor vehicle does not have any
safety recalls for which repairs have not been made before the
motor vehicle is made available for sharing on the platform.
Sec. 113.102. DUTIES OF VEHICLE OWNER. If a shared vehicle
owner receives actual notice of a safety recall on the owner's
vehicle after the motor vehicle is made available for sharing on a
peer-to-peer vehicle sharing platform, the owner shall
remove the vehicle from the platform until the safety recall repair
has been made.
SUBCHAPTER D. INSURANCE COVERAGE
Sec. 113.151. INSURANCE COVERAGE DURING VEHICLE SHARING
PERIOD. (a) A peer-to-peer vehicle sharing platform shall ensure
that during each sharing period the shared motor vehicle is covered
by a motor vehicle liability insurance policy that recognizes that
the motor vehicle is a shared vehicle.
(b) Coverage required by this section may be provided
through:
(1) a commercial liability policy issued to the
peer-to-peer vehicle sharing platform in an amount that is not less
than the minimum amount of financial responsibility required under
Chapter 601, Transportation Code; or
(2) a personal liability policy issued to the shared
vehicle driver that is not less than the minimum amount of financial
responsibility required under Chapter 601, Transportation Code.
Sec. 113.152. OWNER'S MOTOR VEHICLE INSURANCE. An insurer
may not deny, cancel, or nonrenew a motor vehicle liability
insurance policy of a shared vehicle owner solely on the basis that
a motor vehicle covered under the policy has been made available for
sharing through a peer-to-peer vehicle sharing platform.
Sec. 113.153. DRIVER'S MOTOR VEHICLE INSURANCE. Collision
insurance coverage provided under a motor vehicle insurance policy
delivered or issued for delivery in this state, including a policy
issued by a county mutual insurance company, must cover a passenger
vehicle operated by the insured under a peer-to-peer vehicle
sharing platform.
SUBCHAPTER D. LIABILITY
Sec. 113.201. LIABILITY. (a) A peer-to-peer vehicle
sharing platform shall assume the liability of a shared vehicle
owner for any bodily injury or property damage to third parties
during the vehicle sharing period up to the minimum amount of
financial responsibility required under Chapter 601,
Transportation Code.
(b) The amount of liability assumed by the peer-to-peer
vehicle sharing platform under Subsection (a) must be stated in the
peer-to-peer vehicle sharing platform agreement.
SECTION 2. Section 152.001, Tax Code, is amended by
amending Subdivision (9) and adding Subdivision (21) to read as
follows:
(9) "Owner of a motor vehicle" means:
(A) a person named in the certificate of title as
the owner of the vehicle; [or]
(B) a person who has the exclusive use of a motor
vehicle by reason of a rental and holds the vehicle for re-rental;
or
(C) if the motor vehicle is shared through a
peer-to-peer vehicle sharing platform, the peer-to-peer vehicle
sharing platform.
(21) "Peer-to-peer vehicle sharing platform" has the
meaning assigned by Section 113.001, Business & Commerce Code.
SECTION 3. Section 152.045, Tax Code, is amended by
amending Subsection (a) and adding Subsection (a-1) to read as
follows:
(a) Except as otherwise provided by Subsection (a-1) or
another provision of [inconsistent with this chapter and rules
adopted under] this chapter, an owner of a motor vehicle subject to
the tax on gross rental receipts shall collect, report, and pay the
tax to the comptroller in the same manner as the tax under Chapter
151 [Limited Sales, Excise and Use Tax] is collected, reported, and
paid by a retailer [retailers] under that chapter [Chapter 151 of
this code].
(a-1) If the motor vehicle is shared through a peer-to-peer
vehicle sharing platform, the peer-to-peer vehicle sharing
platform shall collect, report, and pay the tax on gross rental to
receipts the comptroller in the manner prescribed by Subsection
(a).
SECTION 4. This Act takes effect September 1, 2019.