Bill > HB2415

This bill amends the Local Government Code and the Tax Code to require marketplace rental providers, such as online platforms that facilitate the rental of motor vehicles, to collect and remit certain taxes on the rental of motor vehicles. The bill specifies that the marketplace rental provider must collect the tax on gross rental receipts and any local motor vehicle rental taxes, and adds requirements for record-keeping and reporting by both the marketplace rental provider and the vehicle owner. The bill also imposes penalties for failure to timely file required reports. The provisions of the bill apply only to rental agreements entered into on or after the effective date of October 1, 2021.