House Bill No. 2433 establishes new regulations for the collection of hotel occupancy taxes by accommodations intermediaries in Texas, defining these intermediaries as entities that facilitate hotel room rentals. Starting June 1, 2026, these intermediaries will be responsible for collecting the appropriate hotel occupancy tax on booking charges and must report and remit these taxes to the comptroller, who will set a remittance schedule. The bill clarifies that hotels will not be liable for taxes on bookings made through intermediaries, thereby placing the tax collection responsibility solely on the intermediaries.

The legislation also includes provisions for the comptroller to create necessary tax reporting forms and to manage the distribution of collected taxes to counties. It outlines the auditing process for accommodations intermediaries and ensures that any information disclosed by them is protected under existing privacy laws. Additionally, the bill introduces new definitions and requirements for public improvement districts, allowing municipalities or counties to levy assessments against hotels, which intermediaries can collect under certain conditions. The bill is set to take effect on September 1, 2025, and mandates that political subdivisions notify the comptroller of any tax rate changes.

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