Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Hotel Occupancy Tax Notice
January 2003

Electric cooperatives formed under Chapter 161, Utilities Code, and telephone cooperatives formed under Chapter 162, Utilities Code, are exempt from state and local hotel occupancy taxes. Employees traveling on official business of the cooperative are also exempt. The method of payment, including cash or personal credit card, does not affect the exemption. Hotels should keep adequate records to prove that receipts were exempt.

When claiming an exemption, the organization or its employee must present to the hotel at the time of registration a completed Hotel Occupancy Tax Exemption Certificate. The certificate should include a notation of the type of exemption claimed (e.g., "exempt per Electric Cooperative Act, Utilities Code, Chapter 161," or "exempt per Telephone Cooperative Act, Utilities Code, Chapter 162"). To establish their affiliation with a cooperative, an employee may be asked to show a copy of the Comptroller's letter of exemption along with the exemption certificate.

Electric utility departments of cities, counties, or other political subdivisions of this state, as well as for-profit telephone companies, are required to pay state and local hotel occupancy taxes.


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In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Microsoft Internet Explorer, Google Chrome and Apple Safari.