| 1 | 1 | | By: Gutierrez S.B. No. 1787 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the reporting of Hotel Occupancy Tax to local |
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| 7 | 7 | | jurisdictions. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 156.151, Tax Code, is amended to read as |
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| 10 | 10 | | follows: |
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| 11 | 11 | | Sec. 156.151. REPORT AND PAYMENT. (a) A person required to |
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| 12 | 12 | | collect the tax imposed by this chapter shall pay the comptroller |
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| 13 | 13 | | the tax collected during the preceding reporting period and at the |
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| 14 | 14 | | same time shall file with the comptroller a report stating: |
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| 15 | 15 | | (1) the total amount of the payments made for rooms at |
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| 16 | 16 | | the person's hotel during the preceding reporting period; |
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| 17 | 17 | | (2) the amount of the tax collected by the person |
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| 18 | 18 | | during the preceding reporting period; and |
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| 19 | 19 | | (3) other information that the comptroller requires to |
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| 20 | 20 | | be in the report. |
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| 21 | 21 | | (b) Except as provided by Subsection (c), each calendar |
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| 22 | 22 | | month is a reporting period and the taxes imposed by and collected |
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| 23 | 23 | | under this chapter are due and payable to the comptroller on or |
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| 24 | 24 | | before the 20th day of the month following the end of each calendar |
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| 25 | 25 | | month. |
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| 26 | 26 | | (c) If a taxpayer owes less than $500 for a calendar month or |
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| 27 | 27 | | $1,500 for a calendar quarter, the taxpayer qualifies as a |
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| 28 | 28 | | quarterly filer having a reporting period of a calendar quarter and |
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| 29 | 29 | | the taxes are due and payable on the 20th day after the end of the |
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| 30 | 30 | | calendar quarter. |
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| 31 | 31 | | (d) The comptroller shall provide the report described in |
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| 32 | 32 | | subsection (a) to the county and municipality of the person |
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| 33 | 33 | | required to collect the tax imposed by this chapter. |
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| 34 | 34 | | SECTION 16. This Act takes effect September 1, 2021. |
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