Relating to the collection, remittance, and administration of certain taxes on motor vehicles rented through a marketplace rental provider; imposing a penalty.

SB 1363 requires marketplace rental providers (like Turo or Getaround) to collect and remit local taxes on vehicle rentals directly to municipalities or counties, rather than individual vehicle owners. The bill mandates that providers add the applicable local tax and gross receipts tax to the rental price, treating these taxes as part of the total rental charge. Providers must maintain detailed records of rental receipts and tax payments for four years, and failure to comply may result in penalties. This directly affects rental platforms operating in Texas, shifting tax collection responsibility from vehicle owners to the platforms themselves.