HB2433 - Relating to the collection of state, municipal, and county hotel occupancy taxes by an accommodations intermediary.

      By: Guillen H.B. No. 2433       A BILL TO BE ENTITLED   AN ACT   relating to the collection of state, municipal, and county hotel   occupancy taxes by an accommodations intermediary.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter B, Chapter 156, Tax Code, is amended   by adding Section 156.054 to read as follows:           Sec.   156.054.     TAX COLLECTION BY ACCOMMODATIONS   INTERMEDIARY.   (a)   In this section:                 (1)     "Accommodations intermediary" means a person   that:                       (A)     facilitates the rental of a room or space in a   hotel in this state to a person; and                       (B)  performs any of the following actions:                             (i)     collects from the person the amount   paid for the use or possession or for the right to the use or   possession of a room or space in a hotel; or                             (ii)     collects from either the person   renting the room or space in the hotel or the owner, operator,   manager or similar person of the hotel a fee for the service   described by Section 156.054 (a)(1)(A).                       (C)     "Facilitate" means to provide a physical or   electronic medium through which persons other than the owner or   operator of the medium rents a room or space in a hotel.                       (D)     An "accommodations intermediary" does not   include a person or entity who facilitates the rental of a room or   space in a hotel solely on behalf of affiliated persons or entities,   including franchisees, operating under a shared hotel brand.                 (2)     "Booking charge" means the taxable amount a person   pays for the use or possession or for the right to the use or   possession of a room or space in a hotel in this state under this   chapter.   The term does not include the cost of food served by the   hotel and the cost of personal services performed by the hotel for   the person except for those services related to cleaning and   readying the room for use or possession.   The term does not include   the amount charged by an accommodations intermediary for   facilitating the rental of the room or space in the hotel.   The   booking charge is considered the price paid for a room or space in a   hotel for purposes of the imposition of a hotel occupancy tax when   the rental of the room or space is facilitated by an accommodations   intermediary.           (b)     Notwithstanding Section 156.053 or any other law,   beginning June 1, 2026:                 (1)  an accommodations intermediary:                       (A)     shall collect the appropriate amount of the   tax imposed under this chapter on each booking charge with respect   to a hotel located in this state;                       (B)     shall report and remit all taxes collected by   the accommodations intermediary under Section 156.054 (b)(1)(A) in   the manner required of a person owning, operating, managing, or   controlling a hotel under this chapter;                       (C)     shall report and remit all taxes collected by   the intermediary under Section 156.054 (b)(1)(A) to the comptroller   according to a schedule determined by the comptroller; and                       (D)     is considered to be the person owning,   operating, managing, or controlling the hotel for purposes of the   collection and enforcement of the tax imposed under this chapter on   a booking charge for a room or space in a hotel made through the   accommodations intermediary; and                 (2)     the hotel may not collect and is not liable for a   tax imposed by this chapter on a booking charge for a room or space   in a hotel made through the accommodations intermediary.           (c)     On or before April 1, 2026, the comptroller shall   promulgate a form or forms an accommodations intermediary must use   to report the taxes collected by the accommodations intermediary   under this section and Sections 351.0043 and 352.0042 and as   necessary to administer Sections 151.429(h), 351.102, 351.156 and   351.157.           (d)     The forms described by Subsection (c) may not require   the identification of a specific guest or the owner or operator of a   hotel except for as necessary to administer the relevant provisions   of Sections 151.429(h), 351.102, 351.156 and 351.157.           (e)     On or before April 1, 2026, the comptroller shall make   available:                 (1)     a map that shows the boundaries of each project   financing zone authorized by Section 351.1015;                 (2)     the name, address and relevant location number of   each hotel project and qualified hotel project authorized by   Sections 151.429(h), 351.102, 351.156 and 351.157, and any other   information necessary for the identification of a hotel project or   qualified hotel project; and                 (3)     the rate of the tax imposed under this chapter, and   the rate of tax imposed by each municipality or political   subdivision that imposes a tax on the rental of a room or space in a   hotel pursuant to Chapter 351, or Chapter 352.           (f)     The taxes remitted to the comptroller under this section   derived from project financing zones, hotel projects and qualified   hotel projects shall be deposited by the comptroller and   distributed to the treasurer of the municipality or political   subdivision in accordance with the requirements set forth in   Sections 151.429(h), 351.1015, 351.102, 351.156, 351.157, and   rules issued by the comptroller.           (g)     This section does not apply to an accommodations   intermediary that has entered into a written agreement with the   comptroller to collect and remit the tax imposed under this chapter   for the rental of a room or space in a hotel in this state   facilitated by the intermediary, so long as the agreement remains   in effect.           (h)     Information disclosed by an accommodations intermediary   pursuant to this chapter shall be subject to the protections of   Chapter 111.           (i)     The comptroller may adopt rules to implement and   administer this section.          SECTION 2.  Subchapter A, Chapter 351, Tax Code, is amended   by adding Section 351.0043 to read as follows:           Sec.   351.0043.     TAX COLLECTION BY ACCOMMODATIONS   INTERMEDIARY.   (a)   In this section, "accommodations intermediary"   and "booking charge" have the meanings assigned by Section 156.054.           (b)     Notwithstanding Section 351.004 or any other law,   beginning June 1, 2026:                 (1)  an accommodations intermediary:                       (A)     shall collect the appropriate amount of the   tax imposed under this chapter by a municipality in which a hotel is   located on each booking charge with respect to that hotel;                       (B)     shall report and remit all taxes collected by   the accommodations intermediary under Section 351.0043 (b)(1)(A)   in the manner required of a person owning, operating, managing, or   controlling a hotel under this chapter;                       (C)     shall report and remit all taxes collected by   the intermediary under Section 351.0043 (b)(1)(A) to the   comptroller according to a schedule determined by the comptroller;   and                       (D)     is considered to be the person owning,   operating, managing, or controlling the hotel for purposes of the   collection and enforcement of the tax imposed under this chapter on   a booking charge for a room or space in a hotel made through the   accommodations intermediary; and                 (2)     the hotel may not collect and is not liable for a   tax imposed by this chapter on a booking charge for a room or space   in a hotel made through the accommodations intermediary.           (c)     An accommodations intermediary shall report and remit   all taxes collected by the accommodations intermediary under   Subsection (b) to the comptroller in accordance with Section   156.054.           (d)  The comptroller shall:                 (1)     subject to Section 156.054(f), deposit the taxes   remitted to the comptroller under this section in trust in the   separate suspense account of the municipality in which hotels with   respect to which the taxes were collected are located; and                 (2)     distribute to the municipal treasurer or to the   person who performs the office of the municipal treasurer payable   to the municipality the municipality's share of the taxes remitted   to the comptroller under this chapter at least 12 times during each   state fiscal year.           (e)     A suspense account described by Subsection (d)(1) is   outside the treasury and the comptroller may make a payment from the   account without the necessity of an appropriation.           (f)     Before distributing any money to a municipality under   Subsection (d) and subject to the limitation provided by this   subsection, the comptroller shall deduct and deposit to the credit   of the general revenue fund an amount equal to one percent of the   amount of the taxes collected from booking charges for hotels   located in the municipality under this section during the period   for which a distribution is made as the state's charge for services   provided by the state under this section.           (g)     An accommodations intermediary that collects the tax   imposed by this chapter is subject to audit by the comptroller and   solely subject to audit by the comptroller with regard to taxes   required to be remitted to the comptroller under Subsection (c).     The accommodations intermediary is entitled to seek review and to   appeal a determination made by the comptroller in relation to the   collection of a tax imposed by this chapter in the same manner   provided for a tax imposed under Chapter 151 and as provided in   Chapter 111.           (h)     Notwithstanding any other law, this section applies to   the collection, remittance, and distribution of taxes imposed by a   political subdivision that is authorized to impose a hotel   occupancy tax under a provision of the Special District Local Laws   Code or civil statutes in the same manner the section applies to a   municipality authorized to impose a hotel occupancy tax under this   chapter.           (i)     This section does not apply to an accommodation   intermediary that has entered into an agreement with a municipality   or other political subdivision to collect and remit hotel occupancy   taxes for the rental of a room or space in a hotel in the   municipality or political subdivision that is facilitated by the   intermediary and provided written notice of the agreement to the &# [Text truncated for display. 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