House Bill No. 2433 introduces new regulations for the collection of hotel occupancy taxes by accommodations intermediaries in Texas, effective June 1, 2026. The bill defines "accommodations intermediary" as an entity that facilitates hotel room rentals and collects related fees. Under the new provisions, these intermediaries will be responsible for collecting the appropriate hotel occupancy tax on booking charges, reporting, and remitting these taxes to the comptroller, and will be treated as the managing entity of the hotel for tax purposes. Notably, hotels will not be liable for taxes on booking charges made through intermediaries. The bill also requires the comptroller to create forms for tax reporting and outlines the distribution of collected taxes to municipalities.

Additionally, the bill amends existing laws to include definitions and procedures related to public improvement districts, allowing municipalities or counties to levy assessments against hotels within these districts. Accommodations intermediaries may be required to collect these assessments under certain conditions but will not be held liable for discrepancies in the collection process. The bill establishes auditing rights for the comptroller over intermediaries and provides protections against liability for incorrect tax rates if taxes are collected at the rates published by the comptroller. The overall aim of the bill is to streamline the tax collection process and ensure compliance with state tax laws, with an effective date of September 1, 2025.

Statutes affected:
Introduced: Local Government Code 334.253 (Local Government Code 334)