Texas 2021 - 87th Regular

Texas House Bill HB2889 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	87R17766 CJC-F
2		-	By: Meyer, Burrows H.B. No. 2889
3		-	Substitute the following for H.B. No. 2889:
4		-	By: Cole C.S.H.B. No. 2889
	1	+	87R2884 CJC-F
	2	+	By: Meyer H.B. No. 2889
5	3
6	4
7	5		A BILL TO BE ENTITLED
8	6		AN ACT
9	7		relating to the calculation, collection, and remittance of state
10	8		hotel occupancy taxes.
11	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	10		SECTION 1. Section 156.051(b), Tax Code, is amended to read
13	11		as follows:
14	12		(b) The price of a room or space in a hotel includes all
15	13		charges related to the use or possession of the room or space,
16	14		including charges for cleaning and readying the room or space,
17	15		furniture rental charges, and charges for reserving or booking the
18	16		room or space. The price of the room or space does not include
19	17		charges for [the cost of] food or [served by the hotel and the cost
20	18		of] personal or telecommunications services if those charges are
21	19		separately itemized [performed by the hotel for the person except
22	20		for those services related to cleaning and readying the room for use
23	21		or possession].
24	22		SECTION 2. Section 156.052, Tax Code, is amended to read as
25	23		follows:
26	24		Sec. 156.052. RATE OF TAX. The rate of the tax imposed by
27	25		this chapter is six percent of the price paid for a room or space in
28	26		a hotel.
29	27		SECTION 3. Section 156.053, Tax Code, is amended to read as
30	28		follows:
31	29		Sec. 156.053. COLLECTION OF TAX. (a) Except as provided by
32	30		Subsection (b), a [A] person owning, operating, managing, or
33	31		controlling a hotel shall collect for the state the tax that is
34	32		imposed by this chapter [and that is calculated on the amount paid
35	33		for a room in the hotel].
36	34		(b) If the person who owns, operates, manages, or controls
37	35		the hotel is not the person who collects payment for a room or space
38	36		in the hotel, the person who collects payment for the room or space
39	37		shall:
40	38		(1) collect for the state the tax imposed by this
41	39		chapter; and
42	40		(2) certify to the person who owns, operates, manages,
43	41		or controls the hotel that the tax has been collected and will be
44	42		paid to the comptroller.
45	43		(c) A person who owns, operates, manages, or controls a
46	44		hotel and who accepts in good faith a certification under
47	45		Subsection (b) may exclude the amount of any taxes certified as
48	46		collected under that subsection from the person's report filed
49	47		under Section 156.151.
50		-	(d) A person who collects payment for a room or space in a
51		-	hotel, as that term is defined by Section 156.051(b), on behalf of
52		-	the person who owns, operates, manages, or controls the hotel may
53		-	request a waiver of the requirements of Subsection (b) by
54		-	submitting a written request to the comptroller. The request must
55		-	explain the person's reason for requesting the waiver. The
56		-	comptroller, after reviewing the request, may grant, conditionally
57		-	grant, or deny the request. The comptroller's decision on a request
58		-	for a waiver under this subsection is final and not appealable.
59		-	(e) Notwithstanding any other provision of this section,
	48	+	(d) Notwithstanding any other provision of this section,
60	49		the comptroller by rule may provide that a person who secures a room
61	50		or space in a hotel for another person and who collects payment for
62	51		the room or space is not required to collect the tax imposed by this
63	52		chapter if the annual gross receipts the person and any affiliated
64	53		group of which the person is a member receive for securing rooms and
65	54		spaces in hotels for others are $250,000 or less. For purposes of
66	55		this subsection:
67	56		(1) "Affiliated group" has the meaning assigned by
68	57		Section 171.0001.
69	58		(2) "Gross receipts" means commissions or any other
70	59		amounts of money charged and received by a person.
71	60		SECTION 4. Section 156.101, Tax Code, is amended to read as
72	61		follows:
73	62		Sec. 156.101. EXCEPTION--PERMANENT RESIDENT. This chapter
74	63		does not impose a tax on a person who has the right to use or possess
75	64		a room or space in a hotel for at least 30 consecutive days, so long
76	65		as there is no interruption of payment for the period.
77	66		SECTION 5. Section 156.151(a), Tax Code, is amended to read
78	67		as follows:
79	68		(a) A person required to collect the tax imposed by this
80	69		chapter shall pay the comptroller the tax collected during the
81	70		preceding reporting period and at the same time shall file with the
82	71		comptroller a report stating:
83	72		(1) the total amount of the payments collected by the
84	73		person for rooms or spaces at a [made for rooms at the person's]
85	74		hotel during the preceding reporting period;
86	75		(2) the amount of the tax collected by the person
87	76		during the preceding reporting period; and
88	77		(3) other information that the comptroller requires to
89	78		be in the report.
90	79		SECTION 6. The changes in law made by this Act do not affect
91	80		tax liability accruing before the effective date of this Act. That
92	81		liability continues in effect as if this Act had not been enacted,
93	82		and the former law is continued in effect for the collection of
94	83		taxes due and for civil and criminal enforcement of the liability
95	84		for those taxes.
96	85		SECTION 7. This Act takes effect October 1, 2021.