transparency

Local Hotel Occupancy Tax Submission Form

In 2017, the 85th Legislature passed Senate Bill 1221 with the intent of increasing local government transparency while also allowing the public to better understand the state’s patchwork of municipal hotel occupancy taxes (HOT). The bill amended the Tax Code by adding Section 351.009, requiring municipalities that impose a HOT under Chapter 351 to provide their required tax information to the Comptroller. In 2021, the 87th Legislature passed Senate Bill 1655, expanding this reporting requirement to include counties under Tax Code Section 352.009.

The reporting period for municipal HOT information begins on Jan. 1 and closes after Feb. 20. of each calendar year.

If you have questions or require assistance, please contact us by email or call 844-519-5676.