- 111.104 Refunds
- 111.1042 Tax Refund: Informal Review
- 111.105 Tax Refund: Hearing
- 111.107 When Refund or Credit is Permitted
- 111.108 Recovery of Refund or Credit
- 111.109 Tax Refund for Wages Paid to Employee Receiving Aid to Families with Dependent Children
- 3.163 Refund of Hotel Occupancy Tax
- 3.228 Payment of Tax, Penalty and Interest, Refunds (Date of Death on or after September 1, 1983)
- 3.75 Refunds, Payments Under Protest, Payment Instruments and Dishonored Payments
- 3.339 Statute of Limitations
- 3.302 Accounting Methods, Bad Debt Deductions, Repossessions, Interest on Sales Tax, and Trade-Ins
- 3.282 Auditing Taxpayer Records
Hotel Occupancy Tax Refunds
All taxpayers must provide the following information when requesting a refund of taxes paid in error directly from the Comptroller's office:
- signed letter stating fully and in detail the reason for the refund claim;
- the amount of refund requested;
- date when the tax was erroneously paid (begin and end date of the period);
- copy of the invoice(s) or guest folio(s);
- taxpayer name and number; and
- Power of Attorney (01-137) or other written authorization, if being represented by an authorized agent.
Send tax refund requests to:Texas Comptroller of Public Accounts
111 E. 17th Street
Austin, TX 78774-0100
If you are not registered for hotel tax:
Non-registered taxpayers must also include their Social Security number or Federal Employer Identification (FEI) number, as well as a completed "Assignment of Right to Refund" (form 00-985) signed by the hotel. An assignment form must be provided for each hotel to which tax was paid in error.
If you are registered for hotel tax:
Taxes erroneously collected are to be refunded by the hotel. The hotel, after refunding the tax to the guest, may request a refund by amending the return in which hotel tax was paid or by adjusting taxable room receipts on a current hotel tax report to receive credit for taxes paid the state. A brief explanation should be included with the report.
For refund information for Hotel Tax, please call 1-800-531-5441, ext. 3-4545. The direct number in Austin is 512-463-4545.