By: Gutierrez S.B. No. 1787
A BILL TO BE ENTITLED
AN ACT
relating to the reporting of Hotel Occupancy Tax to local
jurisdictions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 156.151, Tax Code, is amended to read as
follows:
Sec. 156.151. REPORT AND PAYMENT. (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 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.
(b) Except as provided by Subsection (c), each calendar
month is a reporting period and the taxes imposed by and collected
under this chapter are due and payable to the comptroller on or
before the 20th day of the month following the end of each calendar
month.
(c) If a taxpayer owes less than $500 for a calendar month or
$1,500 for a calendar quarter, the taxpayer qualifies as a
quarterly filer having a reporting period of a calendar quarter and
the taxes are due and payable on the 20th day after the end of the
calendar quarter.
(d) The comptroller shall provide the report described in
subsection (a) to the county and municipality of the person
required to collect the tax imposed by this chapter.
SECTION 16. This Act takes effect September 1, 2021.