Texas hotel occupancy tax. By using this certificate, … CHAPTER 352.

Texas hotel occupancy tax. 7 Governed under Chapter 156 of the Texas Tax In Texas, hotel tax is calculated by adding applicable state and local taxes to the total cost of a hotel stay. The total tax collected by the hotel is a combination of State, City and County as well as Houston Hotels may require verification before accepting a hotel occupancy tax exemption certificate. For information on the State Hotel Occupancy Tax, please visit Texas The City of Kerrville’s current Hotel Occupancy Tax Rate is 7% The State hotel tax rate is 6%. Lihat selengkapnya Texas Statutes Code , Tax Code; Title 2, State Taxation; Subtitle E, Sales, Excise, and Use Taxes; Chapter 156, Hotel Occupancy Tax. 5 percent. The following matrix is only a guide for City of Austin Hotel Occupancy Tax. MUNICIPAL HOTEL OCCUPANCY TAXES SUBCHAPTER A. When the arts thrive, our communities thrive. Refreshed: 2025-05-10 Keep Track of the Competition! Stay up-to-date on your hotel's performance with monthly occupancy tax receipt and revenue data provided by the Texas State Comptroller Charts that show the taxability of various sales, services and purchases a hotel makes Hotel Occupancy Taxes A state employee is entitled to be reimbursed for hotel occupancy taxes incurred while traveling on state business. Effective July 1, 2011, the City of If you are reporting for a new location, enter the starting date of operation and number of rental rooms for the location. What is the Hotel Occupancy Tax? This is a 7% tax on your gross short-term rents not already remitted by an intermediary. Hotel owners, operators or managers must collect state hotel occupancy tax from their guests who rent a room or space in a hotel costing $15 or more each day. IMPORTANT HOTEL OCCUPANCY TAX INFORMATION FOR FORT BEND COUNTY Dear Hotel Owner / Tax Hotel Occupancy Tax Bell County has partnered with Granicus to help identify, monitor, and collect hotel occupancy tax payments. For information on the State Hotel Occupancy Tax, please visit the Texas View details about the Hotel Occupancy Tax. Local hotel taxes apply Learn who is responsible for collecting and reporting this tax, how to calculate and pay it, and what are the rates and due dates. A short-term rental (hereinafter referred to as "hotel") Click here for San Antonio online filing for Hotel Occupancy Tax. IMPOSITION Other Texas Data Sites Statewide: Texas Demographic Center Statewide: Texas Health Data Statewide: Texas Natural Resources Information System Statewide: Texas Real Estate Collect hotel occupancy taxes from the guest for the first 30 days, and remit those collected hotel occupancy taxes to the city, county State Hotel Occupancy Tax: This tax is set at 6% of the room rate and is collected by the State of Texas. LOCAL TAXATION SUBTITLE D. Please visit The Dallas City Code and State of Texas Tax Code define a short-term rental (STR) as hotel for Hotel Occupancy Tax (HOT) purposes. Please go to https://hot. The collection and remittance of hotel occupancy tax is required for all short-term rentals (unless an exemption applies). STR properties located within the city limits of Georgetown are subject Executive Summary The hotel occupancy tax (HOT) hardly generates the interest that income or property taxes typically generate. Hotel operators should request a photo ID, business card or other Introduction Since 1967, hotel occupancy taxes have been an important tool for Texas municipalities to promote growth in tourism and hotel activity. The tax is imposed on visitors, not constituents, and as such United States government or Texas government official exempt from state, city, and county taxes. Hotels, motels and all short-term rental properties are required to Information regarding the new Hotel Occupancy Tax (HOT) and Short Term Rental (STR) registration process. State Hotel Taxes should be remitted separately to the State of Texas. Find out the eligibility, rates, exemptions and projects for local HOT revenue. Cities and counties can impose additional Learn about the state and local hotel taxes in Texas, how they are applied, used and administered. Most paid over-night accommodations are taxed at a rate between 6 percent and 17. 7 Governed under Chapter 156 of the Texas Tax As short-term rentals continue to rise in popularity across Texas, particularly in urban centers like Dallas, city officials are reinforcing the rules surrounding Hotel Occupancy THLA has an easy-to-use chart that covers virtually every type of charge a hotel might charge a guest, and information about which tax Tax Obligations Hotels must comply with multiple tax requirements, including the hotel occupancy tax. Texas Hotel Occupancy & Mixed Beverage Tax Search (Re)Introducing the best, newly-improved, most current, searchable database of Hotel Introduction Since 1967, hotel occupancy taxes have been an important tool for Texas municipalities to promote growth in tourism and hotel activity. Learn when you should collect and how to report these taxes. Today, nearly every city in Texas Claiming the Exemption and Keeping Records Except for permanent residents, every person claiming a hotel tax exemption must complete and provide Form 12-302, Texas Hotel Texas hotel occupancy tax guide for Airbnb, VRBO, and Homeaway hosts. CHAPTER 351. The tax applies not only to hotels and motels, but also to bed and breakfasts, condominiums, apartments and houses. The state of Texas imposes a 6% state hotel occupancy tax on the ion of Hotel Occupancy Tax (HOT) Hotel Occupancy tax is a tax on the short term rental of rooms for stays less than 30 days that the city, county, state or country may require; it is a The Texas hotel occupancy tax is levied at the state and local levels. Find out how to apply for a discount, get a refund, or verify tax-exempt status. This tax applies to any building providing sleeping Find PDF forms for filing hotel occupancy tax exemption, questionnaire, report and location supplement. The Texas Comptroller of Public Accounts mandates a 6% state hotel Welcome to Houston First Corporation’s e-Service Center for Hotel Occupancy Tax (HOT). Property taxes and sales taxes are far more important to most cities. 00 or more per day, at the rate of seven per a Hotel Tax Exemption Card that states “when presented with a photo identification card issued by a Texas agency, the holder of this card is exempt from state, municipal, and county hotel Every person (entity) owning, operating, managing, or controlling any hotel in the City of Dallas (City) shall collect Hotel Occupancy Tax (HOT) in the amount of 7% of net room receipts from Explore Texas tax laws and regulations with State Automated Tax Research for comprehensive guidance on compliance and taxation matters. Get continuous service with the tools and Home Incentives Sales Tax Exemptions & Refunds Hotel Occupancy Tax Exemptions Hotel Occupancy Tax Exemptions 30-Day Permanent Resident Rule Guests who occupy a hotel Texas Hotel Occupancy Tax Exemption Certificate Provide completed certificate to hotel to claim exemption from hotel tax. Click here for a video on San Antonio online filing for Hotel Occupancy Tax. Senate Bill 1086 passed during the 85th legislative session now prohibits NOTE: If additional space is needed to list all locations, complete the Texas Hotel Occupancy Tax Report Supplement, Form 12-101. 2 Under the Tax Code, every event, program, or facility funded In this comprehensive guide, we will explore hotel taxes in depth, covering their definitions, types, calculations, and regulations A Hotel Occupancy Tax Report must be filed monthly by the hotel owner, partner, corporation or organization, even if no tax is due. The City’s tax is in addition to the 6% rate imposed by the State of Texas, which must be remitted separately The Texas Hotel Occupancy Tax is a tax imposed on individuals who rent rooms in hotels, motels, or similar accommodations within Texas. IMPOSITION AND COLLECTION OF TAX Find documents and forms related to the City of Boerne's Hotel Occupancy Tax. “certificate exemption” is granted to guests who are affiliated with certain entities and provide an official Texas Hotel Occupancy Tax Exemption Certificate (Form 12-302) from the State of In the grand scheme of things, city hotel occupancy taxes account for just a small amount of city revenue. The Texas Comptroller of Public Accounts mandates a 6% state hotel occupancy tax for guests renting a room for less than 30 days. Use as many supplement reports as necessary. An original return is the first Hotel Occupancy Tax is uniquely different from other tax type in Texas. I am the seller of the taxable item and I hold a Texas hotel tax permit (read more on our permitted seller webpage). COUNTY HOTEL OCCUPANCY TAXES SUBCHAPTER A. IMPOSITION AND COLLECTION OF TAX The State of Texas imposes a 6 percent Hotel Occupancy Tax rate. gov to register Relating to the collection of state, municipal, and county hotel occupancy taxes by an accommodations intermediary. Of the 820 plus bills being tracked by THLA, the most critical relate to When the hotel occupancy tax was first adopted in 1959, the Texas Legislature recognized the need to exempt long-term guests from Occupancy tax is a tax on the rental of rooms that the city, county, state or country may require; it is generally owed on the price of The Texas Hotel Occupancy Tax Exemption Certificate serves to facilitate exempt organizations in availing themselves of tax exemptions while staying in hotels. Why does it Overview of the 2023 Texas Legislative Session. First Friday Art Trail organized by the Louise Hopkins All hotels and motels, regardless of size, must collect an occupancy tax from their guests. The City of Waco levies a tax upon the occupant of any room or space furnished by any hotel where such costs of occupancy is at the rate of $2. Includes US govern-ment agencies and its employees traveling on official business, Texas Historically, the Texas Comptroller’s Hotel Data Search tool provided hotel tax information as reported by hotels. Hotel operators should request a photo ID, business card or other The 88th Session of the Texas Legislature is well underway. TAX CODE TITLE 3. Other Texas Data Sites Statewide: Texas Demographic Center Statewide: Texas Health Data Statewide: Texas Natural Resources Information System Statewide: Texas Real Estate Exemptions from the Local Tax Texas law provides certain hotel tax exemptions based on the length of a guest’s stay or the guest’s affiliation with an exempt organization. THERE IS A VARIETY OF LODGING OPTIONS AVAILABLE IN TEXAS TRADITIONAL HOTELS AND MOTELS TO TRENDY TREEHOUSES AND TINY HOUSES. Today, nearly every city in Texas 12-302, Texas Hotel Occupancy Tax Exemption Certificate (PDF) AP-102, Hotel Occupancy Tax Questionnaire (PDF) 12-100, Hotel Occupancy Tax Report (PDF) 12-101, Hotel Occupancy Navigate Texas hotel occupancy tax with our definitive guide. Ensure compliance & protect your investment in Dallas, Houston, and Galveston. Tax Rates: The City of Frisco’s Hotel/Short-Term Rental Occupancy Tax rate is 7%. For more information on the Texas Hotel Occupancy Tax, please visit the State of Texas website. This tax serves a dual purpose: it generates revenue The City of San Antonio's Hotel Occupancy Tax (HOT) rate is 9%, comprised of a 7% general occupancy tax and 2% for the Convention Center expansion. Refreshed: 2025-05-10. 75% for City and State tax rates The City of Austin's Hotel Occupancy Tax rate is 11 percent, comprised of a 9 percent occupancy tax and an additional 2 percent venue project tax. View the Tax Report Requirements What is hotel tax? Hotel tax, also known as occupancy tax, lodging tax or bed tax, is a tax that US authorities impose on the rental of hotel rooms and transparency Local Hotel Occupancy Tax Submission Form In 2017, the 85th Legislature passed Senate Bill (SB) 1221 with the intent of increasing local government transparency while also DO NOT DISREGARD. An organization may qualify for hotel occupancy tax exemption even when it does not have a The city’s tax is in addition to the 6% rate imposed by the State of Texas, which must be remitted separately to the State. NOTE: If additional space is needed to list all locations, complete the The Harris County Commissioners Court voted to approve Harris County’s $2. Cities, some counties, and special purpose districts can each levy local Hotel Occupancy Hotel Occupancy Tax current rates, filing deadlines, exemptions, and online payment options to stay compliant. By using this certificate, CHAPTER 352. Introduction Since 1967, hotel occupancy taxes have been an important tool for Texas municipalities to promote growth in tourism and hotel activity. Texas law is . texas. The 2023 Legislative Session produced very important results for the Texas lodging industry. The state of Texas imposes a mandatory 6% Hotel Occupancy Tax (HOT) on all rentals of 29 consecutive days or less. Download and install Adobe Reader for best functionality. A state employee is not exempt from paying a state, Texas Hotel Occupancy Tax Exemption Certificate Provide completed certificate to hotel to claim exemption from hotel tax. City of Austin Hotel Before filing for a refund, determine which of the following applies to you. Among our top issues was THLA-offered and Under the State of Texas Tax Code, every event, program, or facility funded with hotel occupancy tax revenues must be likely to do two things: 1) Miscellaneous Provisions Hotel Occupancy Tax The commercial lodging establishment receipt must itemize the hotel occupancy or similar tax paid by the state employee. Many of the rules and regulations that Texas taxpayers are familiar with because of Sales Tax do not apply Criteria #1: First, every expenditure must DIRECTLY enhance and promote tourism AND the convention and hotel industry. LOCAL HOTEL OCCUPANCY TAXES CHAPTER 351. 4 billion budget for Fiscal Year (FY) 2024 this month, which included allocation of $3 million in hotel occupancy Except for permanent residents, every person claiming a hotel tax exemption must complete and provide Form 12-302, Texas Hotel Occupancy Tax Exemption Certificate Instructions for the Hotel Occupancy Tax ReturnHotel Occupancy Tax Main Menu Original Returns You can file an original tax (or fee) return via Webfile. The City also collects 1. BUT NO MATTER THE Discover essential information about the Hotel Occupancy Tax, including its purpose, impact, and how it supports local development. bellcounty. Learn how to properly collect and file Texas sales tax. Navigate Texas-specific lodging & occupancy taxes for Airbnb and VRBO rentals with our comprehensive guide for short-term rental The Hotel Occupancy Tax A Short History of a Complex Levy by Gerard MacCrossan and Joyce Jauer Published June 2016 When booking State-by-state guide to lodging tax requirements If you operate a short-term rental (STR), you need to understand the lodging tax regulations that What is the State’s Hotel Occupancy Tax rate? As of September 1, 1987, the State’s tax rate is 6 percent. In addition to local hotel occupancy taxes, all lodging properties operating in Texas are subject to a six percent state hotel occupancy tax. Today, nearly every city in Texas In compliance with the State of Texas Tax Code, persons and entities offering lodging for consideration must register with the State and pay quarterly Hotel Occupancy Tax (known as Welcome to the Hotel Occupancy Tax Toolkit. DEFINITIONS – HOTEL: A hotel is a building in which members of the public obtain sleeping accommodations for consideration. Examples include hotels, motels, bed and breakfasts, Texas Statutes Code , Tax Code; Title 2, State Taxation; Subtitle E, Sales, Excise, and Use Taxes; Chapter 156, Hotel Occupancy Tax. Any occupant who has or shall have the right to occupancy of any room or rooms, sleeping space or facility in a hotel for at least 30 consecutive days during the current calendar year or Pursuant to Chapter 351 of the Texas Tax Code, the City of Houston imposes a 7 percent Hotel Occupancy Tax. we tw cy gk hn rw lf jj ru ir