SB1592 - Relating to the collection of state and local hotel occupancy taxes and assessments related to hotels by an accommodations intermediary.

      By: Blanco, Alvarado S.B. No. 1592       A BILL TO BE ENTITLED   AN ACT   relating to the collection of state and local hotel occupancy taxes   and assessments related to hotels 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, subject to   Subsection (b), 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 the hotel; or                             (ii)     collects from either the person   renting the room or space in the hotel or the person owning,   operating, managing, or controlling the hotel a fee for the service   described by Paragraph (A).                 (2)     "Booking charge" means the amount paid by a person   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 and on which a hotel   occupancy tax is imposed.   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)     The term "accommodations intermediary" does not include   a person that facilitates the rental of a room or space in a hotel   solely on behalf of an affiliated person, including a franchisee,   operating under a shared hotel brand.           (c)     For purposes of this section, a person facilitates the   rental of a room or space in a hotel in this state by providing a   physical or electronic medium through which a person other than the   owner or operator of the medium rents a room or space in the hotel.           (d)     Notwithstanding Section 156.053 or any other law and   except as provided by this section:                 (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 Paragraph (A) to the   comptroller in the manner required of a person owning, operating,   managing, or controlling a hotel under this chapter in accordance   with a schedule prescribed by the comptroller; and                       (C)     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 the 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 the hotel made through the accommodations intermediary.           (e)     The comptroller shall adopt a form an accommodations   intermediary must use to report the taxes collected by the   accommodations intermediary under this section and, if applicable,   Sections 351.0043 and 352.0042. The form must include information   necessary for the comptroller to comply with the requirements of   Sections 151.429(h), 351.1015, and 351.102 and Subchapter C,   Chapter 351.           (f)     The form described by Subsection (e) may not require the   identification of a specific guest or the owner or operator of a   hotel, except as necessary for the comptroller to comply with the   requirements of Sections 151.429(h), 351.1015, and 351.102 and   Subchapter C, Chapter 351.           (g)     The comptroller shall make available to an   accommodations intermediary:                 (1)     a map that demonstrates the boundaries of each   area designated as a project financing zone under Section 351.1015;                 (2)     the name, address, and boundaries of each hotel   project, qualified hotel project, and qualified hotel for which a   municipality or owner is entitled to a rebate, refund, or payment of   hotel occupancy taxes under Section 151.429(h) or 351.102 or   Subchapter C, Chapter 351, as well as any other information   necessary to identify the location of the hotel project, qualified   hotel project, or qualified hotel; and                 (3)  a list that:                       (A)  is maintained and continuously updated; and                       (B)     provides the rate of the hotel occupancy tax   imposed by the state under this chapter and the rate of the hotel   occupancy tax imposed by each municipality and other political   subdivision that imposes a hotel occupancy tax.           (h)     The comptroller shall deposit and pay to the appropriate   municipality the hotel occupancy taxes remitted by an   accommodations intermediary that are attributable to booking   charges at a hotel located in a project financing zone or at a hotel   that is a hotel project, qualified hotel project, or qualified   hotel in accordance with Section 151.429(h), 351.1015, or 351.102   or Subchapter C, Chapter 351, and rules adopted by the comptroller   under those provisions.           (i)     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 during the period the agreement is   in effect.           (j)     Sections 111.0034, 111.0035, 111.0036, 111.006, and   111.025 apply to information provided or disclosed by an   accommodations intermediary under this chapter.           (k)     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 and   except as provided by this section:                 (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 Paragraph (A) to the   comptroller in accordance with a schedule prescribed by the   comptroller; and                       (C)     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 the 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 the hotel made through the accommodations intermediary.           (c)     An accommodations intermediary shall use the form   adopted by the comptroller under Section 156.054(e) to report the   taxes collected by the intermediary under this chapter.           (d)  Subject to Section 156.054(h), the comptroller shall:                 (1)     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)     send 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 sending any money to a municipality under   Subsection (d), 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 only   in regard to the accommodations intermediary's collection,   reporting, and remittance of the tax imposed by this chapter. 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:                 (1)  as provided by Chapter 111; and                 (2)     in the same manner provided for a tax imposed under   Chapter 151.           (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 accommodations   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   comptroller during the p [Text truncated for display. 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