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Hotel Occupancy Tax
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The Comptroller's office is pleased to launch a new version of WebFile for hotel taxpayers. This fast, easy and secure Web-based system allows you to electronically file your hotel tax report and submit payment (by credit card, electronic check or via TEXNET).
About This Tax
A tax is imposed on a person who pays for a room or space in a hotel costing $15 or more each day. Local hotel taxes apply to sleeping rooms costing $2 or more each day.
Texas Tax-Exempt Entity Search - Retailers, including hotel and motel operators, can search our records and obtain online verification of an organization's exemption from Texas franchise tax, sales and use tax, and hotel occupancy tax.
Hotel Occupancy Tax Exemptions
Download tab-delimited compressed file
Instructions for using compressed files
Hotel Occupancy Tax Receipts
Search Monthly Hotel Occupancy Receipts by City
Search Quarterly Hotel Occupancy Receipts by City
Hotel Occupancy Tax Receipts (Download Compressed Files)
Rate Details and Other Information
Rates
6% (.06) of the cost of a room.
Local taxing authorities are authorized to impose an additional local hotel tax that is collected by the local taxing authority. For more information, see local hotel statutes above.
Due Date
Monthly: 20th day of the month following the end of each calendar month. Quarterly (if qualified): 20th day of the month following end of the calendar quarter.
Electronic Reporting
Yes - See WebFile