Bill
Bill > HB2433
TX HB2433
Relating to the collection of state, municipal, and county hotel occupancy taxes by an accommodations intermediary.
summary
Introduced
02/05/2025
02/05/2025
In Committee
03/17/2025
03/17/2025
Crossed Over
Passed
Dead
Introduced Session
89th Legislature Regular Session
Bill Summary
AN ACT relating to the collection of state, municipal, and county hotel occupancy taxes by an accommodations intermediary.
AI Summary
This bill introduces a comprehensive framework for how accommodations intermediaries (like online booking platforms such as Airbnb or Expedia) will collect and remit hotel occupancy taxes in Texas, effective June 1, 2026. The legislation requires these intermediaries to collect state, municipal, and county hotel occupancy taxes directly, replacing the current system where hotels were responsible for tax collection. Under the new system, accommodations intermediaries will be considered the entity responsible for tax collection, reporting, and remittance, and they must collect taxes based on the "booking charge" (the price paid for the room, excluding certain additional fees). The bill mandates that the Texas Comptroller create standardized reporting forms by April 1, 2026, and provide a public map of tax zones and hotel project information. Importantly, the intermediaries will be relieved of liability if they collect taxes at the rate published by the comptroller, and the collected taxes will be distributed to the appropriate municipal or county treasuries. The bill also applies to various political subdivisions and includes protections for the confidentiality of disclosed information, with the comptroller authorized to adopt rules for implementation. This legislation aims to modernize and streamline hotel occupancy tax collection in the digital booking era.
Committee Categories
Budget and Finance
Sponsors (57)
Aicha Davis (D)*,
Ryan Guillen (R)*,
Jeffrey Barry (R),
Diego Bernal (D),
Salman Bhojani (D),
Rhetta Bowers (D),
John Bucy (D),
Angie Button (R),
Liz Campos (D),
Sheryl Cole (D),
Philip Cortez (D),
Pat Curry (R),
Lulu Flores (D),
Erin Gámez (D),
Josey Garcia (D),
Linda Garcia (D),
Cassandra Garcia Hernandez (D),
Gary Gates (R),
Stan Gerdes (R),
Barbara Gervin-Hawkins (D),
Jessica González (D),
Mary González (D),
Bobby Guerra (D),
Christian Hayes (D),
Gina Hinojosa (D),
Donna Howard (D),
Ann Johnson (D),
Suleman Lalani (D),
Oscar Longoria (D),
Janie Lopez (R),
Ray Lopez (D),
J.M. Lozano (R),
John Lujan (R),
Mando Martinez (D),
Trey Martinez Fischer (D),
Don McLaughlin (R),
Terry Meza (D),
Christina Morales (D),
Eddie Morales (D),
Penny Morales Shaw (D),
Sergio Muñoz (D),
Claudia Ordaz Perez (D),
Jared Patterson (R),
Mary Ann Perez (D),
Vincent Perez (D),
Mihaela Plesa (D),
Richard Raymond (D),
Ron Reynolds (D),
Ana-Maria Rodriguez Ramos (D),
Ramon Romero (D),
James Talarico (D),
Carl Tepper (R),
Chris Turner (D),
Cody Vasut (R),
Denise Villalobos (R),
Charlene Ward Johnson (D),
Erin Zwiener (D),
Last Action
Left pending in committee (on 04/21/2025)
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| Document Type | Source Location |
|---|---|
| State Bill Page | https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB2433 |
| Fiscal Note (Introduced) | https://capitol.texas.gov/tlodocs/89R/fiscalnotes/html/HB02433I.htm |
| BillText | https://capitol.texas.gov/tlodocs/89R/billtext/html/HB02433I.htm |
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