Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Electronic Filing

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Report or Pay

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:

$50 Late Filing Penalty

The law imposes a $50 late filing penalty on every report filed after the due date, even if no tax was due for the period or the report was eventually filed.

Hotel Occupancy Tax

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Hotel occupancy tax is imposed on the rental of a room or space in a hotel costing $15 or more each day. The tax applies not only to hotels and motels, but also to bed and breakfasts, condominiums, apartments and houses. Local hotel taxes apply to sleeping rooms costing $2 or more each day.

Persons leasing their houses, or rooms in their house, must collect the tax from their customers in the same way a hotel or motel collects the tax from its guests. Property management companies, online travel companies and other third-party rental companies may also be responsible for collecting the tax.


The hotel occupancy tax rate is 6 percent (.06) of the cost of a room.

Cities and certain counties and special purpose districts are authorized to impose an additional local hotel tax that is collected by the local taxing authority.

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.


1 percent of tax due on monthly or quarterly return, for timely filing and reporting


With the numerous sporting and entertainment events around the state, many homeowners and leasing companies rent their homes and properties to people attending these events. Hotel tax is due on these temporary rentals.

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

The online search that allowed users to review hotel tax receipts by city on a monthly or quarterly basis was taken down due to system problems that prevented us from updating the receipts data.

We are in the process of developing a new search, but in the meantime, the Hotel Occupancy Tax Receipts data is available in downloadable compressed files.

Filing Requirements

If in the preceding fiscal year, you paid:

  • less than $10,000 – 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 – use the guidelines below to determine your specific reporting and payment requirements.

The state fiscal year begins September 1 and ends August 31.

Amount 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)

  • WebFile
  • WebFile
Payment Method(s)

(any one of the methods listed can be used)

  • Web Electronic Funds Transfer (EFT) via WebFile
  • Credit Card via WebFile (American Express, Discover and MasterCard)
  • Web Electronic Funds Transfer (EFT) via WebFile
  • Credit Card via WebFile (American Express, Discover and MasterCard)
Required Plug-ins

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.