TX HB2433

Requires accommodations intermediaries (online booking platforms like Expedia, Airbnb, etc. that facilitate hotel rentals and collect payment or fees) to collect and remit state, municipal, and county hotel occupancy taxes beginning June 1, 2026

Defines "booking charge" as the taxable amount paid for hotel room use, excluding food costs, personal services (except cleaning), and the intermediary's facilitation fee

Shifts tax collection liability from hotels to accommodations intermediaries for bookings made through those platforms, relieving hotels of collection responsibility for such transactions

Requires the comptroller to create reporting forms by April 1, 2026, and publish maps of project financing zones and tax rates for all jurisdictions; municipalities and counties must notify the comptroller of their tax rates by December 1, 2025

Allows the state to retain 1% of municipal and county hotel occupancy taxes collected through intermediaries as an administrative fee, with remaining funds distributed to the appropriate local treasurers at least 12 times per fiscal year