| 1 | 1 | | By: Guillen H.B. No. 2433 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | A BILL TO BE ENTITLED |
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| 7 | 7 | | AN ACT |
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| 8 | 8 | | relating to the collection of state, municipal, and county hotel |
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| 9 | 9 | | occupancy taxes by an accommodations intermediary. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Subchapter B, Chapter 156, Tax Code, is amended |
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| 12 | 12 | | by adding Section 156.054 to read as follows: |
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| 13 | 13 | | Sec. 156.054. TAX COLLECTION BY ACCOMMODATIONS |
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| 14 | 14 | | INTERMEDIARY. (a) In this section: |
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| 15 | 15 | | (1) "Accommodations intermediary" means a person |
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| 16 | 16 | | that: |
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| 17 | 17 | | (A) facilitates the rental of a room or space in a |
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| 18 | 18 | | hotel in this state to a person; and |
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| 19 | 19 | | (B) performs any of the following actions: |
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| 20 | 20 | | (i) collects from the person the amount |
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| 21 | 21 | | paid for the use or possession or for the right to the use or |
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| 22 | 22 | | possession of a room or space in a hotel; or |
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| 23 | 23 | | (ii) collects from either the person |
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| 24 | 24 | | renting the room or space in the hotel or the owner, operator, |
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| 25 | 25 | | manager or similar person of the hotel a fee for the service |
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| 26 | 26 | | described by Section 156.054 (a)(1)(A). |
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| 27 | 27 | | (C) "Facilitate" means to provide a physical or |
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| 28 | 28 | | electronic medium through which persons other than the owner or |
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| 29 | 29 | | operator of the medium rents a room or space in a hotel. |
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| 30 | 30 | | (D) An "accommodations intermediary" does not |
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| 31 | 31 | | include a person or entity who facilitates the rental of a room or |
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| 32 | 32 | | space in a hotel solely on behalf of affiliated persons or entities, |
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| 33 | 33 | | including franchisees, operating under a shared hotel brand. |
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| 34 | 34 | | (2) "Booking charge" means the taxable amount a person |
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| 35 | 35 | | pays for the use or possession or for the right to the use or |
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| 36 | 36 | | possession of a room or space in a hotel in this state under this |
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| 37 | 37 | | chapter. The term does not include the cost of food served by the |
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| 38 | 38 | | hotel and the cost of personal services performed by the hotel for |
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| 39 | 39 | | the person except for those services related to cleaning and |
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| 40 | 40 | | readying the room for use or possession. The term does not include |
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| 41 | 41 | | the amount charged by an accommodations intermediary for |
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| 42 | 42 | | facilitating the rental of the room or space in the hotel. The |
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| 43 | 43 | | booking charge is considered the price paid for a room or space in a |
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| 44 | 44 | | hotel for purposes of the imposition of a hotel occupancy tax when |
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| 45 | 45 | | the rental of the room or space is facilitated by an accommodations |
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| 46 | 46 | | intermediary. |
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| 47 | 47 | | (b) Notwithstanding Section 156.053 or any other law, |
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| 48 | 48 | | beginning June 1, 2026: |
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| 49 | 49 | | (1) an accommodations intermediary: |
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| 50 | 50 | | (A) shall collect the appropriate amount of the |
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| 51 | 51 | | tax imposed under this chapter on each booking charge with respect |
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| 52 | 52 | | to a hotel located in this state; |
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| 53 | 53 | | (B) shall report and remit all taxes collected by |
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| 54 | 54 | | the accommodations intermediary under Section 156.054 (b)(1)(A) in |
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| 55 | 55 | | the manner required of a person owning, operating, managing, or |
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| 56 | 56 | | controlling a hotel under this chapter; |
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| 57 | 57 | | (C) shall report and remit all taxes collected by |
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| 58 | 58 | | the intermediary under Section 156.054 (b)(1)(A) to the comptroller |
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| 59 | 59 | | according to a schedule determined by the comptroller; and |
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| 60 | 60 | | (D) is considered to be the person owning, |
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| 61 | 61 | | operating, managing, or controlling the hotel for purposes of the |
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| 62 | 62 | | collection and enforcement of the tax imposed under this chapter on |
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| 63 | 63 | | a booking charge for a room or space in a hotel made through the |
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| 64 | 64 | | accommodations intermediary; and |
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| 65 | 65 | | (2) the hotel may not collect and is not liable for a |
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| 66 | 66 | | tax imposed by this chapter on a booking charge for a room or space |
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| 67 | 67 | | in a hotel made through the accommodations intermediary. |
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| 68 | 68 | | (c) On or before April 1, 2026, the comptroller shall |
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| 69 | 69 | | promulgate a form or forms an accommodations intermediary must use |
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| 70 | 70 | | to report the taxes collected by the accommodations intermediary |
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| 71 | 71 | | under this section and Sections 351.0043 and 352.0042 and as |
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| 72 | 72 | | necessary to administer Sections 151.429(h), 351.102, 351.156 and |
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| 73 | 73 | | 351.157. |
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| 74 | 74 | | (d) The forms described by Subsection (c) may not require |
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| 75 | 75 | | the identification of a specific guest or the owner or operator of a |
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| 76 | 76 | | hotel except for as necessary to administer the relevant provisions |
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| 77 | 77 | | of Sections 151.429(h), 351.102, 351.156 and 351.157. |
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| 78 | 78 | | (e) On or before April 1, 2026, the comptroller shall make |
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| 79 | 79 | | available: |
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| 80 | 80 | | (1) a map that shows the boundaries of each project |
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| 81 | 81 | | financing zone authorized by Section 351.1015; |
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| 82 | 82 | | (2) the name, address and relevant location number of |
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| 83 | 83 | | each hotel project and qualified hotel project authorized by |
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| 84 | 84 | | Sections 151.429(h), 351.102, 351.156 and 351.157, and any other |
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| 85 | 85 | | information necessary for the identification of a hotel project or |
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| 86 | 86 | | qualified hotel project; and |
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| 87 | 87 | | (3) the rate of the tax imposed under this chapter, and |
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| 88 | 88 | | the rate of tax imposed by each municipality or political |
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| 89 | 89 | | subdivision that imposes a tax on the rental of a room or space in a |
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| 90 | 90 | | hotel pursuant to Chapter 351, or Chapter 352. |
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| 91 | 91 | | (f) The taxes remitted to the comptroller under this section |
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| 92 | 92 | | derived from project financing zones, hotel projects and qualified |
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| 93 | 93 | | hotel projects shall be deposited by the comptroller and |
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| 94 | 94 | | distributed to the treasurer of the municipality or political |
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| 95 | 95 | | subdivision in accordance with the requirements set forth in |
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| 96 | 96 | | Sections 151.429(h), 351.1015, 351.102, 351.156, 351.157, and |
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| 97 | 97 | | rules issued by the comptroller. |
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| 98 | 98 | | (g) This section does not apply to an accommodations |
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| 99 | 99 | | intermediary that has entered into a written agreement with the |
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| 100 | 100 | | comptroller to collect and remit the tax imposed under this chapter |
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| 101 | 101 | | for the rental of a room or space in a hotel in this state |
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| 102 | 102 | | facilitated by the intermediary, so long as the agreement remains |
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| 103 | 103 | | in effect. |
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| 104 | 104 | | (h) Information disclosed by an accommodations intermediary |
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| 105 | 105 | | pursuant to this chapter shall be subject to the protections of |
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| 106 | 106 | | Chapter 111. |
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| 107 | 107 | | (i) The comptroller may adopt rules to implement and |
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| 108 | 108 | | administer this section. |
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| 109 | 109 | | SECTION 2. Subchapter A, Chapter 351, Tax Code, is amended |
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| 110 | 110 | | by adding Section 351.0043 to read as follows: |
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| 111 | 111 | | Sec. 351.0043. TAX COLLECTION BY ACCOMMODATIONS |
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| 112 | 112 | | INTERMEDIARY. (a) In this section, "accommodations intermediary" |
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| 113 | 113 | | and "booking charge" have the meanings assigned by Section 156.054. |
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| 114 | 114 | | (b) Notwithstanding Section 351.004 or any other law, |
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| 115 | 115 | | beginning June 1, 2026: |
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| 116 | 116 | | (1) an accommodations intermediary: |
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| 117 | 117 | | (A) shall collect the appropriate amount of the |
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| 118 | 118 | | tax imposed under this chapter by a municipality in which a hotel is |
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| 119 | 119 | | located on each booking charge with respect to that hotel; |
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| 120 | 120 | | (B) shall report and remit all taxes collected by |
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| 121 | 121 | | the accommodations intermediary under Section 351.0043 (b)(1)(A) |
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| 122 | 122 | | in the manner required of a person owning, operating, managing, or |
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| 123 | 123 | | controlling a hotel under this chapter; |
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| 124 | 124 | | (C) shall report and remit all taxes collected by |
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| 125 | 125 | | the intermediary under Section 351.0043 (b)(1)(A) to the |
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| 126 | 126 | | comptroller according to a schedule determined by the comptroller; |
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| 127 | 127 | | and |
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| 128 | 128 | | (D) is considered to be the person owning, |
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| 129 | 129 | | operating, managing, or controlling the hotel for purposes of the |
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| 130 | 130 | | collection and enforcement of the tax imposed under this chapter on |
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| 131 | 131 | | a booking charge for a room or space in a hotel made through the |
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| 132 | 132 | | accommodations intermediary; and |
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| 133 | 133 | | (2) the hotel may not collect and is not liable for a |
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| 134 | 134 | | tax imposed by this chapter on a booking charge for a room or space |
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| 135 | 135 | | in a hotel made through the accommodations intermediary. |
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| 136 | 136 | | (c) An accommodations intermediary shall report and remit |
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| 137 | 137 | | all taxes collected by the accommodations intermediary under |
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| 138 | 138 | | Subsection (b) to the comptroller in accordance with Section |
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| 139 | 139 | | 156.054. |
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| 140 | 140 | | (d) The comptroller shall: |
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| 141 | 141 | | (1) subject to Section 156.054(f), deposit the taxes |
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| 142 | 142 | | remitted to the comptroller under this section in trust in the |
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| 143 | 143 | | separate suspense account of the municipality in which hotels with |
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| 144 | 144 | | respect to which the taxes were collected are located; and |
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| 145 | 145 | | (2) distribute to the municipal treasurer or to the |
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| 146 | 146 | | person who performs the office of the municipal treasurer payable |
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| 147 | 147 | | to the municipality the municipality's share of the taxes remitted |
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| 148 | 148 | | to the comptroller under this chapter at least 12 times during each |
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| 149 | 149 | | state fiscal year. |
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| 150 | 150 | | (e) A suspense account described by Subsection (d)(1) is |
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| 151 | 151 | | outside the treasury and the comptroller may make a payment from the |
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| 152 | 152 | | account without the necessity of an appropriation. |
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| 153 | 153 | | (f) Before distributing any money to a municipality under |
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| 154 | 154 | | Subsection (d) and subject to the limitation provided by this |
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| 155 | 155 | | subsection, the comptroller shall deduct and deposit to the credit |
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| 156 | 156 | | of the general revenue fund an amount equal to one percent of the |
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| 157 | 157 | | amount of the taxes collected from booking charges for hotels |
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| 158 | 158 | | located in the municipality under this section during the period |
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| 159 | 159 | | for which a distribution is made as the state's charge for services |
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| 160 | 160 | | provided by the state under this section. |
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| 161 | 161 | | (g) An accommodations intermediary that collects the tax |
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| 162 | 162 | | imposed by this chapter is subject to audit by the comptroller and |
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| 163 | 163 | | solely subject to audit by the comptroller with regard to taxes |
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| 164 | 164 | | required to be remitted to the comptroller under Subsection (c). |
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| 165 | 165 | | The accommodations intermediary is entitled to seek review and to |
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| 166 | 166 | | appeal a determination made by the comptroller in relation to the |
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| 167 | 167 | | collection of a tax imposed by this chapter in the same manner |
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| 168 | 168 | | provided for a tax imposed under Chapter 151 and as provided in |
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| 169 | 169 | | Chapter 111. |
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| 170 | 170 | | (h) Notwithstanding any other law, this section applies to |
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| 171 | 171 | | the collection, remittance, and distribution of taxes imposed by a |
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| 172 | 172 | | political subdivision that is authorized to impose a hotel |
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| 173 | 173 | | occupancy tax under a provision of the Special District Local Laws |
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| 174 | 174 | | Code or civil statutes in the same manner the section applies to a |
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| 175 | 175 | | municipality authorized to impose a hotel occupancy tax under this |
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| 176 | 176 | | chapter. |
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| 177 | 177 | | (i) This section does not apply to an accommodation |
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| 178 | 178 | | intermediary that has entered into an agreement with a municipality |
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| 179 | 179 | | or other political subdivision to collect and remit hotel occupancy |
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| 180 | 180 | | taxes for the rental of a room or space in a hotel in the |
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| 181 | 181 | | municipality or political subdivision that is facilitated by the |
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| 182 | 182 | | intermediary and provided written notice of the agreement to the |
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| 183 | 183 | | comptroller, so long as the agreement remains in effect. |
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| 184 | 184 | | (j) Each municipality imposing a tax under this chapter |
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| 185 | 185 | | shall provide notice to the comptroller of the applicable rate of |
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| 186 | 186 | | such tax imposed by the municipality on or before December 1, 2025, |
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| 187 | 187 | | and on an annual basis thereafter. |
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| 188 | 188 | | (k) Each municipality that enacts a tax under this chapter |
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| 189 | 189 | | after the effective date of this Act shall provide to the |
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| 190 | 190 | | comptroller notice of the rate of such tax at least 60 days before |
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| 191 | 191 | | the effective date of the tax. |
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| 192 | 192 | | (l) An accommodations intermediary that collects the tax |
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| 193 | 193 | | imposed by this chapter at the rate published by the comptroller |
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| 194 | 194 | | pursuant to Section 156.054(e) shall be relieved of any and all |
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| 195 | 195 | | liability for having collected and remitted an incorrect rate. |
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| 196 | 196 | | (m) Information disclosed by an accommodations intermediary |
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| 197 | 197 | | pursuant to this chapter shall be subject to the protections of |
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| 198 | 198 | | Chapter 111. |
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| 199 | 199 | | (n) The comptroller may adopt rules to implement and |
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| 200 | 200 | | administer this section. |
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| 201 | 201 | | SECTION 3. Subchapter A, Chapter 352, Tax Code, is amended |
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| 202 | 202 | | by adding Section 352.0042 to read as follows: |
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| 203 | 203 | | Sec. 352.0042. TAX COLLECTION BY ACCOMMODATIONS |
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| 204 | 204 | | INTERMEDIARY. (a) In this section, "accommodations intermediary" |
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| 205 | 205 | | and "booking charge" have the meanings assigned by Section 156.054. |
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| 206 | 206 | | (b) Notwithstanding Section 352.004 or any other law, |
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| 207 | 207 | | beginning June 1, 2026: |
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| 208 | 208 | | (1) an accommodations intermediary: |
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| 209 | 209 | | (A) shall collect the appropriate amount of the |
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| 210 | 210 | | tax imposed under this chapter by a county in which a hotel is |
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| 211 | 211 | | located on each booking charge with respect to that hotel; |
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| 212 | 212 | | (B) shall report and remit all taxes collected by |
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| 213 | 213 | | the accommodations intermediary under Section 352.0042 (b)(1)(A) |
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| 214 | 214 | | in the manner required of a person owning, operating, managing, or |
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| 215 | 215 | | controlling a hotel under this chapter; and |
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| 216 | 216 | | (C) shall report and remit all taxes collected by |
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| 217 | 217 | | the intermediary under Section 352.0042 (b)(1)(A) to the |
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| 218 | 218 | | comptroller according to a schedule determined by the comptroller; |
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| 219 | 219 | | and |
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| 220 | 220 | | (D) is considered to be the person owning, |
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| 221 | 221 | | operating, managing, or controlling the hotel for purposes of the |
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| 222 | 222 | | collection and enforcement of the tax imposed under this chapter on |
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| 223 | 223 | | a booking charge for a room or space in a hotel made through the |
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| 224 | 224 | | accommodations intermediary; and |
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| 225 | 225 | | (2) the hotel may not collect and is not liable for a |
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| 226 | 226 | | tax imposed by this chapter on a booking charge for a room or space |
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| 227 | 227 | | in a hotel made through the accommodations intermediary. |
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| 228 | 228 | | (c) An accommodations intermediary shall report and remit |
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| 229 | 229 | | all taxes collected by the intermediary under Subsection (b) in |
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| 230 | 230 | | accordance with Section 156.054. |
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| 231 | 231 | | (d) The comptroller shall: |
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| 232 | 232 | | (1) subject to Section 156.054(f), deposit the taxes |
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| 233 | 233 | | remitted to the comptroller under this section in trust in the |
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| 234 | 234 | | separate suspense account of the county in which hotels with |
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| 235 | 235 | | respect to which the taxes were collected are located; and |
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| 236 | 236 | | (2) distribute to the county treasurer payable to the |
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| 237 | 237 | | county the county's share of the taxes remitted to the comptroller |
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| 238 | 238 | | under this chapter at least 12 times during each state fiscal year. |
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| 239 | 239 | | (e) A suspense account described by Subsection (d)(1) is |
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| 240 | 240 | | outside the treasury and the comptroller may make a payment from the |
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| 241 | 241 | | account without the necessity of an appropriation. |
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| 242 | 242 | | (f) Before distributing any money to a county under |
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| 243 | 243 | | Subsection (d) and subject to the limitation provided by this |
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| 244 | 244 | | subsection, the comptroller shall deduct and deposit to the credit |
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| 245 | 245 | | of the general revenue fund an amount equal to one percent of the |
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| 246 | 246 | | amount of the taxes collected from booking charges for hotels |
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| 247 | 247 | | located in the county under this section during the period for which |
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| 248 | 248 | | a distribution is made as the state's charge for services provided |
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| 249 | 249 | | by the state under this section. |
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| 250 | 250 | | (g) An accommodations intermediary that collects the tax |
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| 251 | 251 | | imposed by this chapter is subject to audit by the comptroller and |
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| 252 | 252 | | solely subject to audit by the comptroller with regard to taxes |
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| 253 | 253 | | required to be remitted to the comptroller under Subsection (c). |
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| 254 | 254 | | The accommodations intermediary is entitled to seek review and to |
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| 255 | 255 | | appeal a determination made by the comptroller in relation to the |
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| 256 | 256 | | collection of a tax imposed by this chapter in the same manner |
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| 257 | 257 | | provided for a tax imposed under Chapter 151 and as provided in |
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| 258 | 258 | | Chapter 111. |
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| 259 | 259 | | (h) Notwithstanding any other law, this section applies to |
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| 260 | 260 | | the collection, remittance, and distribution of taxes imposed by a |
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| 261 | 261 | | political subdivision that is authorized to impose a hotel |
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| 262 | 262 | | occupancy tax under a provision of the Special District Local Laws |
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| 263 | 263 | | Code or civil statutes in the same manner the section applies to a |
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| 264 | 264 | | county authorized to impose a hotel occupancy tax under this |
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| 265 | 265 | | chapter. |
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| 266 | 266 | | (i) This section does not apply to an accommodations |
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| 267 | 267 | | intermediary that has entered into an agreement with a county or |
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| 268 | 268 | | other political subdivision to collect and remit hotel occupancy |
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| 269 | 269 | | taxes for the rental of a room or space in a hotel in the county or |
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| 270 | 270 | | political subdivision that is facilitated by the intermediary and |
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| 271 | 271 | | provided written notice of the agreement to the comptroller, so |
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| 272 | 272 | | long as the agreement remains in effect. |
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| 273 | 273 | | (j) Each political subdivision imposing a tax under this |
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| 274 | 274 | | chapter shall provide notice to the comptroller of the applicable |
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| 275 | 275 | | rate of such tax imposed by the municipality on or before December |
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| 276 | 276 | | 1, 2025, and on an annual basis thereafter. |
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| 277 | 277 | | (k) Each political subdivision that enacts a tax under this |
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| 278 | 278 | | chapter after the effective date of this Act shall provide to the |
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| 279 | 279 | | comptroller notice of the rate of such tax at least 60 days before |
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| 280 | 280 | | the effective date of the tax. |
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| 281 | 281 | | (l) An accommodations intermediary that collects the tax |
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| 282 | 282 | | imposed by this chapter at the rate published by the comptroller |
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| 283 | 283 | | pursuant to Section 156.054(e) shall be relieved of any and all |
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| 284 | 284 | | liability for having collected and remitted an incorrect rate. |
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| 285 | 285 | | (m) Information disclosed by an accommodations intermediary |
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| 286 | 286 | | pursuant to this chapter shall be subject to the protections of |
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| 287 | 287 | | Chapter 111. |
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| 288 | 288 | | (n) The comptroller may adopt rules to implement and |
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| 289 | 289 | | administer this section. |
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| 290 | 290 | | SECTION 4. Sections 334.253(a) and (b), Local Government |
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| 291 | 291 | | Code, are amended to read as follows: |
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| 292 | 292 | | (a) Sections 351.002(c), 351.004, 351.0041, 351.0043, |
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| 293 | 293 | | 351.005, and 351.006, Tax Code, govern the imposition, computation, |
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| 294 | 294 | | administration, collection, and remittance of a municipal tax |
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| 295 | 295 | | authorized under this subchapter except as inconsistent with this |
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| 296 | 296 | | subchapter. |
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| 297 | 297 | | (b) Sections 352.002(c), 352.004, 352.0041, 352.0042, |
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| 298 | 298 | | 352.005, and 352.007, Tax Code, govern the imposition, computation, |
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| 299 | 299 | | administration, collection, and remittance of a county tax |
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| 300 | 300 | | authorized under this subchapter except as inconsistent with this |
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| 301 | 301 | | subchapter. |
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| 302 | 302 | | SECTION 5. Subchapter A, Chapter 372 of Subtitle A, Local |
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| 303 | 303 | | Government Code is amended by adding Sections 372.0016 and 372.0185 |
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| 304 | 304 | | to read as follows: |
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| 305 | 305 | | Sec. 372.0016. DEFINITION. In this chapter, |
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| 306 | 306 | | "accommodations intermediary" has the meaning set forth at Section |
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| 307 | 307 | | 156.054 of Subchapter B of Chapter 156 of the Tax Code. |
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| 308 | 308 | | Sec. 372.0185. (a) Collection by accommodations |
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| 309 | 309 | | intermediary. Notwithstanding any other of provision of law, |
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| 310 | 310 | | beginning June 1, 2026, if the governing body of a municipality or |
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| 311 | 311 | | county establishes a public improvement district under this |
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| 312 | 312 | | subchapter and levies an assessment against hotels that is imposed |
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| 313 | 313 | | on a percentage of the consideration paid for occupancy of any |
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| 314 | 314 | | sleeping room furnished by a hotel and is to be collected in the |
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| 315 | 315 | | same manner and in accordance with the same procedures as those |
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| 316 | 316 | | established in the municipality's or county's hotel occupancy tax, |
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| 317 | 317 | | the governing body may require an accommodations intermediary to |
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| 318 | 318 | | collect the assessment if all of the following are satisfied: |
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| 319 | 319 | | (1) A hotel in the public improvement district agrees |
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| 320 | 320 | | with an accommodations intermediary to have the assessment |
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| 321 | 321 | | collected by the accommodations intermediary; |
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| 322 | 322 | | (2) The hotel informs the accommodations intermediary |
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| 323 | 323 | | of the appropriate rate to be charged and any other information |
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| 324 | 324 | | necessary for the accommodations intermediary to properly collect |
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| 325 | 325 | | the assessment; and |
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| 326 | 326 | | (3) The hotel agrees to remit the assessment to the |
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| 327 | 327 | | appropriate governing body of the municipality or county. |
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| 328 | 328 | | (b) If an accommodations intermediary is required to |
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| 329 | 329 | | collect an assessment under this subchapter, the accommodations |
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| 330 | 330 | | intermediary shall remit the amount collected to the hotel and |
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| 331 | 331 | | shall have no liability for payment of the assessment described in |
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| 332 | 332 | | Section 372.0185 (a) and shall not be held liable for any |
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| 333 | 333 | | under-collection or over-collection of the assessment. |
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| 334 | 334 | | SECTION 6. This Act takes effect September 1, 2025. |
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