Texas HB2433 mandates accommodations intermediaries to collect, report, and remit hotel occupancy taxes to the state comptroller.

Texas HB2433 amends the Tax Code to redefine the role of accommodations intermediaries in the collection of state, municipal, and county hotel occupancy taxes. Beginning June 1, 2026, intermediaries must collect taxes on booking charges for hotel rooms or spaces, report these taxes to the comptroller, and remit them according to a schedule determined by the comptroller. The intermediary is considered the hotel owner for tax collection purposes, relieving the hotel of liability for these taxes.

Texas HB2433 mandates accommodations intermediaries to collect, report, and remit hotel occupancy taxes to the state comptroller.

Texas HB2433 amends the Tax Code to redefine the role of accommodations intermediaries in the collection of state, municipal, and county hotel occupancy taxes. Beginning June 1, 2026, intermediaries must collect taxes on booking charges for hotel rooms or spaces, report these taxes to the comptroller, and remit them according to a schedule determined by the comptroller. The intermediary is considered the hotel owner for tax collection purposes, relieving the hotel of liability for these taxes.