Texas SB1592 amends tax collection procedures for state, municipal, and county hotel occupancy taxes by accommodations intermediaries.

Texas SB1592 amends the Tax Code to redefine the role of accommodations intermediaries in collecting hotel occupancy taxes. Beginning June 1, 2026, accommodations intermediaries must collect taxes on booking charges for hotel rooms or spaces, report and remit these taxes to the comptroller, and be considered the entity responsible for tax collection and enforcement. Hotels are exempt from collecting these taxes when bookings are made through intermediaries.

Texas SB1592 amends tax collection procedures for state, municipal, and county hotel occupancy taxes by accommodations intermediaries.

Texas SB1592 amends the Tax Code to redefine the role of accommodations intermediaries in collecting hotel occupancy taxes. Beginning June 1, 2026, accommodations intermediaries must collect taxes on booking charges for hotel rooms or spaces, report and remit these taxes to the comptroller, and be considered the entity responsible for tax collection and enforcement. Hotels are exempt from collecting these taxes when bookings are made through intermediaries.