| 1 | 1 | | 88R17037 CJC-F |
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| 2 | 2 | | By: Thierry H.B. No. 5115 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the collection of state, municipal, and county hotel |
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| 8 | 8 | | occupancy taxes by an accommodations intermediary. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter B, Chapter 156, Tax Code, is amended |
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| 11 | 11 | | by adding Section 156.054 to read as follows: |
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| 12 | 12 | | Sec. 156.054. TAX COLLECTION BY ACCOMMODATIONS |
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| 13 | 13 | | INTERMEDIARY. (a) For purposes of this section: |
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| 14 | 14 | | (1) "Accommodations intermediary" means a person |
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| 15 | 15 | | that: |
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| 16 | 16 | | (A) facilitates the rental of a room or space in a |
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| 17 | 17 | | hotel in this state to a person; and |
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| 18 | 18 | | (B) performs any of the following actions: |
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| 19 | 19 | | (i) charges the person renting the room or |
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| 20 | 20 | | space in the hotel any amount required to secure the rental; |
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| 21 | 21 | | (ii) collects from the person the amount |
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| 22 | 22 | | charged to rent the room or space in the hotel; or |
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| 23 | 23 | | (iii) charges the person renting the room |
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| 24 | 24 | | or space in the hotel a fee for the service described by Paragraph |
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| 25 | 25 | | (A). |
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| 26 | 26 | | (2) "Booking charge" means the charge imposed on a |
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| 27 | 27 | | person by a hotel for the use or possession or for the right to the |
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| 28 | 28 | | use or possession of a room or space in a hotel in this state and |
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| 29 | 29 | | collected by an accommodations intermediary. The term includes any |
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| 30 | 30 | | fees charged by the hotel, regardless of whether separately |
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| 31 | 31 | | itemized. The term does not include the amount charged by an |
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| 32 | 32 | | accommodations intermediary for facilitating the rental of the room |
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| 33 | 33 | | or space in the hotel. The booking charge is considered the price |
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| 34 | 34 | | paid for a room or space in a hotel for purposes of the imposition of |
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| 35 | 35 | | a hotel occupancy tax when the rental of the room or space is |
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| 36 | 36 | | facilitated by an accommodations intermediary. |
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| 37 | 37 | | (b) Notwithstanding Section 156.053 or any other law: |
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| 38 | 38 | | (1) an accommodations intermediary: |
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| 39 | 39 | | (A) shall collect the appropriate amount of the |
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| 40 | 40 | | tax imposed under this chapter on each booking charge with respect |
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| 41 | 41 | | to a hotel located in this state; |
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| 42 | 42 | | (B) shall report and remit all taxes collected by |
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| 43 | 43 | | the accommodations intermediary under Paragraph (A) in the manner |
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| 44 | 44 | | required of a person owning, operating, managing, or controlling a |
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| 45 | 45 | | hotel under this chapter; and |
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| 46 | 46 | | (C) is considered to be the person owning, |
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| 47 | 47 | | operating, managing, or controlling the hotel for purposes of the |
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| 48 | 48 | | collection and enforcement of the tax imposed under this chapter on |
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| 49 | 49 | | a booking charge for a rental made through the accommodations |
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| 50 | 50 | | intermediary; and |
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| 51 | 51 | | (2) the hotel may not collect and is not liable for a |
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| 52 | 52 | | tax imposed by this chapter on a booking charge for a rental made |
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| 53 | 53 | | through the accommodations intermediary. |
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| 54 | 54 | | (c) This section does not apply to an accommodations |
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| 55 | 55 | | intermediary that has entered into a written agreement with the |
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| 56 | 56 | | comptroller to collect and remit the tax imposed under this chapter |
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| 57 | 57 | | for the rental of a room or space in a hotel in this state |
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| 58 | 58 | | facilitated by the intermediary. |
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| 59 | 59 | | (d) The comptroller may adopt rules to implement and |
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| 60 | 60 | | administer this section. |
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| 61 | 61 | | SECTION 2. Subchapter A, Chapter 351, Tax Code, is amended |
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| 62 | 62 | | by adding Section 351.0043 to read as follows: |
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| 63 | 63 | | Sec. 351.0043. TAX COLLECTION BY ACCOMMODATIONS |
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| 64 | 64 | | INTERMEDIARY. (a) For purposes of this section, "accommodations |
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| 65 | 65 | | intermediary" and "booking charge" have the meanings assigned by |
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| 66 | 66 | | Section 156.054. |
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| 67 | 67 | | (b) Notwithstanding Section 351.004 or any other law: |
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| 68 | 68 | | (1) an accommodations intermediary: |
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| 69 | 69 | | (A) shall collect the appropriate amount of the |
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| 70 | 70 | | tax imposed under this chapter by a municipality in which a hotel is |
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| 71 | 71 | | located on each booking charge with respect to that hotel; |
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| 72 | 72 | | (B) shall report and remit all taxes collected by |
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| 73 | 73 | | the accommodations intermediary under Paragraph (A) in the manner |
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| 74 | 74 | | required of a person owning, operating, managing, or controlling a |
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| 75 | 75 | | hotel under this chapter; and |
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| 76 | 76 | | (C) is considered to be the person owning, |
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| 77 | 77 | | operating, managing, or controlling the hotel for purposes of the |
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| 78 | 78 | | collection and enforcement of the tax imposed under this chapter on |
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| 79 | 79 | | a booking charge for a rental made through the accommodations |
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| 80 | 80 | | intermediary; and |
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| 81 | 81 | | (2) the hotel may not collect and is not liable for a |
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| 82 | 82 | | tax imposed by this chapter on a booking charge for a rental made |
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| 83 | 83 | | through the accommodations intermediary. |
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| 84 | 84 | | (c) An accommodations intermediary shall report and remit |
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| 85 | 85 | | all taxes collected by the intermediary under Subsection (b) to the |
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| 86 | 86 | | comptroller according to a schedule determined by the comptroller. |
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| 87 | 87 | | (d) The comptroller shall promulgate a form an |
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| 88 | 88 | | accommodations intermediary must use to report the taxes collected |
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| 89 | 89 | | by the accommodations intermediary under this section. The form |
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| 90 | 90 | | must include the following information: |
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| 91 | 91 | | (1) the total receipts from the rental during the |
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| 92 | 92 | | reporting period of rooms and spaces in all hotels located in any |
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| 93 | 93 | | municipality and offered for rent through the accommodations |
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| 94 | 94 | | intermediary, categorized by municipality in which those hotels are |
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| 95 | 95 | | located; |
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| 96 | 96 | | (2) the total amount of booking charges from the |
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| 97 | 97 | | rental during the reporting period of rooms and spaces in all hotels |
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| 98 | 98 | | located in any municipality and offered for rent through the |
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| 99 | 99 | | accommodations intermediary, categorized by municipality in which |
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| 100 | 100 | | those hotels are located; |
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| 101 | 101 | | (3) the rate of the tax imposed under this chapter in |
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| 102 | 102 | | each municipality identified under Subdivision (2); and |
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| 103 | 103 | | (4) the total receipts and the total amount of booking |
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| 104 | 104 | | charges from the rental during the reporting period of rooms and |
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| 105 | 105 | | spaces in all hotels located in a project financing zone as defined |
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| 106 | 106 | | by Section 351.1015 and offered for rent through the accommodations |
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| 107 | 107 | | intermediary, categorized by project financing zone. |
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| 108 | 108 | | (e) The form described by Subsection (d) may not require the |
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| 109 | 109 | | identification of a specific guest or the owner or operator of a |
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| 110 | 110 | | hotel. |
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| 111 | 111 | | (f) The comptroller shall: |
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| 112 | 112 | | (1) deposit the taxes remitted to the comptroller |
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| 113 | 113 | | under this section in trust in the separate suspense account of the |
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| 114 | 114 | | municipality in which hotels with respect to which the taxes were |
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| 115 | 115 | | collected are located; and |
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| 116 | 116 | | (2) send to the municipal treasurer or to the person |
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| 117 | 117 | | who performs the office of the municipal treasurer payable to the |
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| 118 | 118 | | municipality the municipality's share of the taxes remitted to the |
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| 119 | 119 | | comptroller under this chapter at least 12 times during each state |
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| 120 | 120 | | fiscal year. |
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| 121 | 121 | | (g) A suspense account described by Subsection (f)(1) is |
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| 122 | 122 | | outside the treasury and the comptroller may make a payment from the |
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| 123 | 123 | | account without the necessity of an appropriation. |
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| 124 | 124 | | (h) Before sending any money to a municipality under |
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| 125 | 125 | | Subsection (f) and subject to the limitation provided by this |
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| 126 | 126 | | subsection, the comptroller shall deduct and deposit to the credit |
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| 127 | 127 | | of the general revenue fund an amount equal to one percent of the |
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| 128 | 128 | | amount of the taxes collected from booking charges for hotels |
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| 129 | 129 | | located in the municipality under this section during the period |
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| 130 | 130 | | for which a distribution is made as the state's charge for services |
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| 131 | 131 | | provided by the state under this section. The comptroller may not |
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| 132 | 132 | | deduct from the distributions to a municipality more than $50,000 |
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| 133 | 133 | | in each state fiscal year under this subsection. |
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| 134 | 134 | | (i) An accommodations intermediary that collects the tax |
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| 135 | 135 | | imposed by this chapter is subject to audit by the comptroller. The |
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| 136 | 136 | | accommodations intermediary is entitled to seek review and to |
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| 137 | 137 | | appeal a determination made by the comptroller in relation to the |
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| 138 | 138 | | collection of a tax imposed by this chapter in the same manner |
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| 139 | 139 | | provided for a tax imposed under Chapter 151. |
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| 140 | 140 | | (j) Notwithstanding any other law, this section applies to |
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| 141 | 141 | | the collection, remittance, and distribution of taxes imposed by a |
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| 142 | 142 | | political subdivision that is authorized to impose a hotel |
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| 143 | 143 | | occupancy tax under a provision of the Special District Local Laws |
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| 144 | 144 | | Code or civil statutes in the same manner the section applies to a |
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| 145 | 145 | | municipality authorized to impose a hotel occupancy tax under this |
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| 146 | 146 | | chapter. |
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| 147 | 147 | | (k) This section does not apply to an accommodations |
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| 148 | 148 | | intermediary that has entered into an agreement with a municipality |
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| 149 | 149 | | or other political subdivision to collect and remit hotel occupancy |
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| 150 | 150 | | taxes for the rental of a room or space in a hotel in the |
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| 151 | 151 | | municipality or political subdivision that is facilitated by the |
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| 152 | 152 | | intermediary and provided written notice of the agreement to the |
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| 153 | 153 | | comptroller. |
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| 154 | 154 | | (l) The comptroller may adopt rules to implement and |
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| 155 | 155 | | administer this section. |
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| 156 | 156 | | SECTION 3. Subchapter A, Chapter 352, Tax Code, is amended |
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| 157 | 157 | | by adding Section 352.0042 to read as follows: |
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| 158 | 158 | | Sec. 352.0042. TAX COLLECTION BY ACCOMMODATIONS |
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| 159 | 159 | | INTERMEDIARY. (a) For purposes of this section, "accommodations |
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| 160 | 160 | | intermediary" and "booking charge" have the meanings assigned by |
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| 161 | 161 | | Section 156.054. |
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| 162 | 162 | | (b) Notwithstanding Section 352.004 or any other law: |
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| 163 | 163 | | (1) an accommodations intermediary: |
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| 164 | 164 | | (A) shall collect the appropriate amount of the |
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| 165 | 165 | | tax imposed under this chapter by a county in which a hotel is |
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| 166 | 166 | | located on each booking charge with respect to that hotel; |
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| 167 | 167 | | (B) shall report and remit all taxes collected by |
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| 168 | 168 | | the accommodations intermediary under Paragraph (A) in the manner |
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| 169 | 169 | | required of a person owning, operating, managing, or controlling a |
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| 170 | 170 | | hotel under this chapter; and |
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| 171 | 171 | | (C) is considered to be the person owning, |
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| 172 | 172 | | operating, managing, or controlling the hotel for purposes of the |
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| 173 | 173 | | collection and enforcement of the tax imposed under this chapter on |
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| 174 | 174 | | a booking charge for a rental made through the accommodations |
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| 175 | 175 | | intermediary; and |
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| 176 | 176 | | (2) the hotel may not collect and is not liable for a |
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| 177 | 177 | | tax imposed by this chapter on a booking charge for a rental made |
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| 178 | 178 | | through the accommodations intermediary. |
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| 179 | 179 | | (c) An accommodations intermediary shall report and remit |
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| 180 | 180 | | all taxes collected by the intermediary under Subsection (b) to the |
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| 181 | 181 | | comptroller according to a schedule determined by the comptroller. |
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| 182 | 182 | | (d) The comptroller shall promulgate a form an |
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| 183 | 183 | | accommodations intermediary must use to report the taxes collected |
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| 184 | 184 | | by the accommodations intermediary under this section. The form |
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| 185 | 185 | | must include the following information: |
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| 186 | 186 | | (1) the total receipts from the rental during the |
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| 187 | 187 | | reporting period of rooms and spaces in all hotels located in any |
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| 188 | 188 | | county and offered for rent through the accommodations |
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| 189 | 189 | | intermediary, categorized by county in which those hotels are |
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| 190 | 190 | | located; |
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| 191 | 191 | | (2) the total amount of booking charges from the |
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| 192 | 192 | | rental during the reporting period of rooms and spaces in all hotels |
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| 193 | 193 | | located in any county and offered for rent through the |
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| 194 | 194 | | accommodations intermediary, categorized by county in which those |
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| 195 | 195 | | hotels are located; and |
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| 196 | 196 | | (3) the rate of the tax imposed under this chapter in |
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| 197 | 197 | | each county identified under Subdivision (2). |
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| 198 | 198 | | (e) The form described by Subsection (d) may not require the |
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| 199 | 199 | | identification of a specific guest or the owner or operator of a |
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| 200 | 200 | | hotel. |
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| 201 | 201 | | (f) The comptroller shall: |
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| 202 | 202 | | (1) deposit the taxes remitted to the comptroller |
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| 203 | 203 | | under this section in trust in the separate suspense account of the |
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| 204 | 204 | | county in which hotels with respect to which the taxes were |
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| 205 | 205 | | collected are located; and |
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| 206 | 206 | | (2) send to the county treasurer payable to the county |
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| 207 | 207 | | the county's share of the taxes remitted to the comptroller under |
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| 208 | 208 | | this chapter at least 12 times during each state fiscal year. |
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| 209 | 209 | | (g) A suspense account described by Subsection (f)(1) is |
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| 210 | 210 | | outside the treasury and the comptroller may make a payment from the |
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| 211 | 211 | | account without the necessity of an appropriation. |
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| 212 | 212 | | (h) Before sending any money to a county under Subsection |
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| 213 | 213 | | (f) and subject to the limitation provided by this subsection, the |
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| 214 | 214 | | comptroller shall deduct and deposit to the credit of the general |
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| 215 | 215 | | revenue fund an amount equal to one percent of the amount of the |
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| 216 | 216 | | taxes collected from booking charges for hotels located in the |
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| 217 | 217 | | county under this section during the period for which a |
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| 218 | 218 | | distribution is made as the state's charge for services provided by |
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| 219 | 219 | | the state under this section. The comptroller may not deduct from |
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| 220 | 220 | | the distributions to a county more than $50,000 in each state fiscal |
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| 221 | 221 | | year under this subsection. |
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| 222 | 222 | | (i) An accommodations intermediary that collects the tax |
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| 223 | 223 | | imposed by this chapter is subject to audit by the comptroller. The |
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| 224 | 224 | | accommodations intermediary is entitled to seek review and to |
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| 225 | 225 | | appeal a determination made by the comptroller in relation to the |
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| 226 | 226 | | collection of a tax imposed by this chapter in the same manner |
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| 227 | 227 | | provided for a tax imposed under Chapter 151. |
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| 228 | 228 | | (j) Notwithstanding any other law, this section applies to |
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| 229 | 229 | | the collection, remittance, and distribution of taxes imposed by a |
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| 230 | 230 | | political subdivision that is authorized to impose a hotel |
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| 231 | 231 | | occupancy tax under a provision of the Special District Local Laws |
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| 232 | 232 | | Code or civil statutes in the same manner the section applies to a |
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| 233 | 233 | | county authorized to impose a hotel occupancy tax under this |
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| 234 | 234 | | chapter. |
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| 235 | 235 | | (k) This section does not apply to an accommodations |
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| 236 | 236 | | intermediary that has entered into an agreement with a county or |
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| 237 | 237 | | other political subdivision to collect and remit hotel occupancy |
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| 238 | 238 | | taxes for the rental of a room or space in a hotel in the county or |
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| 239 | 239 | | political subdivision that is facilitated by the intermediary and |
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| 240 | 240 | | provided written notice of the agreement to the comptroller. |
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| 241 | 241 | | (l) The comptroller may adopt rules to implement and |
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| 242 | 242 | | administer this section. |
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| 243 | 243 | | SECTION 4. Sections 334.253(a) and (b), Local Government |
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| 244 | 244 | | Code, are amended to read as follows: |
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| 245 | 245 | | (a) Sections 351.002(c), 351.004, 351.0041, 351.0043, |
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| 246 | 246 | | 351.005, and 351.006, Tax Code, govern the imposition, computation, |
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| 247 | 247 | | administration, collection, and remittance of a municipal tax |
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| 248 | 248 | | authorized under this subchapter except as inconsistent with this |
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| 249 | 249 | | subchapter. |
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| 250 | 250 | | (b) Sections 352.002(c), 352.004, 352.0041, 352.0042, |
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| 251 | 251 | | 352.005, and 352.007, Tax Code, govern the imposition, computation, |
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| 252 | 252 | | administration, collection, and remittance of a county tax |
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| 253 | 253 | | authorized under this subchapter except as inconsistent with this |
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| 254 | 254 | | subchapter. |
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| 255 | 255 | | SECTION 5. This Act takes effect September 1, 2023. |
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