SB 1592 Texas Senate · 89th Legislature (2025)

Relating to the collection of state and local hotel occupancy taxes and assessments related to hotels by an accommodations intermediary.

SB 1592 requires online booking platforms and similar services (called "accommodations intermediaries") to collect and remit Texas hotel occupancy taxes for bookings made through them, starting June 1, 2026. These intermediaries - like Airbnb or Expedia - must collect the tax from guests at booking time, report it to the state comptroller, and pay it directly, replacing the current system where hotels handled this. Hotels will no longer be responsible for collecting or remitting taxes on bookings facilitated by these intermediaries. The bill also mandates the comptroller to create simplified reporting forms and provide mapping data to help implement the new tax collection process.

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Feb 2025

Committee Review

Apr 2025

Senate Passage

Apr 2025

House Passage

Governor

Introduced Feb 24, 2025 Last action Apr 17, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Engrossed · 6 edits · Apr 10, 2025

MODERATE

This bill updates Texas tax laws to require accommodations intermediaries (like Airbnb and Booking.com) to collect, report, and remit hotel occupancy taxes for bookings made through their platforms. It clarifies that intermediaries are treated as the hotel owners for tax purposes while exempting hotels from liability for taxes collected through intermediaries. The bill also expands the comptroller's duties to provide tax rate information and adopt specific reporting forms.

Scope change

The bill expands the scope of tax collection obligations to include accommodations intermediaries for both state and local hotel occupancy taxes, applying to municipalities, counties, and other political subdivisions.

REQUIREMENT

Accommodations intermediaries must collect, report, and remit hotel occupancy taxes on behalf of hotels where bookings are facilitated through their platforms.

The comptroller must adopt specific forms for intermediaries to report taxes and provide tax rate information to intermediaries.

DEFINITION

New definitions for 'accommodations intermediary' and 'booking charge' clarify who is subject to these tax collection obligations.

ENFORCEMENT

Intermediaries are treated as the hotel owner for tax collection and enforcement purposes, while hotels are exempt from liability for taxes collected through intermediaries.

TIMELINE

Extended effective date for tax collection obligations to June 1, 2026, with earlier requirements for tax rate notice by December 1, 2025.

FISCAL

Establishes a 1% state charge on taxes collected from booking charges as payment for state services provided under the tax collection system.

Floor votes · Senate Apr 10, 2025

How they voted

23–6

Passed · 1 other

Total votes 30

Apr 10, 2025

D Democratic10

10 Yea

100% Yea

R Republican20

13 Yea 6 Nay 1

65% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 17, 2025

Committee

Referred to Ways & Means

lower

Apr 17, 2025

Introduced

Read first time

lower

Apr 14, 2025

Introduced

Received from the Senate

lower

Apr 10, 2025

Upper · Passed

Passed

upper

Apr 7, 2025

Upper · Passed

Committee report printed and distributed

upper

Apr 7, 2025

Upper · Passed

Reported favorably as substituted

upper

Apr 2, 2025

Upper · Passed

Vote taken in committee

upper

Mar 24, 2025

Upper · Passed

Left pending in committee

upper

Mar 24, 2025

Upper · Passed

Testimony taken in committee

upper

Mar 10, 2025

Committee

Referred to Economic Development

upper

Mar 10, 2025

Introduced

Read first time

upper

3 primary · 0 co-sponsors