TX SB1592

Requires accommodations intermediaries (online booking platforms like Expedia or Airbnb that collect payment or fees for hotel room rentals) to collect, report, and remit state and local hotel occupancy taxes to the comptroller, effectively treating them as the hotel operator for tax collection purposes

Relieves hotels from liability for collecting hotel occupancy taxes on bookings made through accommodations intermediaries, shifting that responsibility entirely to the intermediary platform

Authorizes the comptroller to deduct 1% of the local hotel occupancy taxes collected by intermediaries as a service fee before distributing the remaining funds to municipalities and counties at least 12 times per fiscal year

Requires all municipalities, counties, and political subdivisions imposing hotel occupancy taxes to report their tax rates to the comptroller by December 1, 2025, with new taxes requiring 60 days notice before taking effect

Allows municipalities and counties with public improvement districts that levy hotel assessments to require accommodations intermediaries to collect those assessments, provided the hotel enters into an agreement with the intermediary and provides the necessary rate information