Electronic Filing
Use WebFile to electronically file a tax report and submit payment (by credit card, electronic check or via TEXNET).
See filing requirements below.
New to WebFile:
Hotel Occupancy Tax
Sign up to receive email updates when this page changes.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. The tax covers hotels, motels and bed and breakfasts, as well as condominiums, apartments and houses rented for less than 30 consecutive days.
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.
Effective Oct. 1, 2011 – $50 Late Filing Penalty
For reports due on or after Oct. 1, 2011, a $50 late filing penalty will be assessed on every report filed after the due date. The $50 penalty is due in addition to any other penalties assessed for the reporting period. For details about these changes, please visit Publication 98-918 – Late Filing Penalties (PDF, 69KB).
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)
Filing Requirements
If in the preceding fiscal year, you paid:
- less than $10,000 - You may use any available reporting and payment methods available for this tax or fee. While electronic filing is not required, this option is encouraged.
- $10,000 or more - Please use the guidelines below to determine your specific reporting and payment requirements.
The state fiscal year begins September 1 and ends on August 31.
| Amt. Reported and Paid in Preceding Fiscal Year | $10,000 - $49,999 | $50,000 - $99,999 | $100,000 or more |
|---|---|---|---|
| Reporting Method(s) (any one of the methods listed can be used) |
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| Payment Method(s) (any one of the methods listed can be used) |
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