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Bill > HB4602
TX HB4602
TX HB4602Relating to the collection, remittance, and administration of certain taxes on motor vehicles rented through a marketplace rental provider; imposing a penalty.
summary
Introduced
03/09/2023
03/09/2023
In Committee
04/27/2023
04/27/2023
Crossed Over
Passed
Dead
05/29/2023
05/29/2023
Introduced Session
88th Legislature Regular Session
Bill Summary
Relating to the collection, remittance, and administration of certain taxes on motor vehicles rented through a marketplace rental provider; imposing a penalty.
AI Summary
This bill amends the Local Government Code and Tax Code to require marketplace rental providers, such as online platforms that facilitate the rental of motor vehicles, to collect, report, and pay certain taxes on behalf of the vehicle owners. The bill also provides options for vehicle owners to directly report and pay these taxes if they choose. Additionally, the bill imposes penalties for failure to file required reports and maintain records. The bill applies to rental agreements entered into on or after October 1, 2023.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Placed on General State Calendar (on 05/10/2023)
Bill Topics
Government Operations
- ‐ Tax Administration and Collection of Revenue
Macroeconomics
- ‐ Taxation, Tax Policy, and Tax Reform
bill text
bill summary
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bill summary
| Document Type | Source Location | Created |
|---|---|---|
| State Bill Page | https://capitol.texas.gov/BillLookup/History.aspx?LegSess=88R&Bill=HB4602 | 03/09/2023 |
| BillText | https://capitol.texas.gov/tlodocs/88R/billtext/html/HB04602H.htm | 05/05/2023 |
| Analysis (House Committee Report) | https://capitol.texas.gov/tlodocs/88R/analysis/html/HB04602H.htm | 05/05/2023 |
| Fiscal Note (House Committee Report) | https://capitol.texas.gov/tlodocs/88R/fiscalnotes/html/HB04602H.htm | 05/05/2023 |
| Fiscal Note (Introduced) | https://capitol.texas.gov/tlodocs/88R/fiscalnotes/html/HB04602I.htm | 04/16/2023 |
| BillText | https://capitol.texas.gov/tlodocs/88R/billtext/html/HB04602I.htm | 03/09/2023 |
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