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Local Hotel Occupancy Tax Submission Form

In 2017, the 85th Legislature passed Senate Bill (SB) 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 SB 1655, expanding this reporting requirement to include counties under Tax Code Section 352.009. In 2023, the legislature passed SB 1420 and HB 3727. The new laws require cities and counties imposing a HOT to report all uses of HOT revenue, the amount and percentage of the revenue and the total unspent revenue to the Comptroller using the Comptroller’s local HOT submission form.

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

The information entered below should reflect the local government’s most recently completed fiscal year. All fields are required for completion.

Local Government Information

Type of local government

Name of local government (e.g., “Austin”, not “City of Austin”)

Texas Taxpayer ID (TPID)—Lookup tool

Report year, i.e., the local government's most recently completed fiscal year

Local government’s primary contact information:

First Name

Last Name

Position

Email

Phone

Hotel Occupancy Tax authorized by Tax Code Chapter 351 or Chapter 352 for the most recently completed fiscal year:

1. Tax Rate (decimal format, e.g., “0.0175” not “1.75%”)

2. Total revenue collected during the most recently completed fiscal year (HOT revenue collected this fiscal year)

3. Total revenue allocated during the most recently completed fiscal year (Expenditures for current fiscal year)

4. Total unspent revenue collected in any preceding fiscal year (Last year’s fund balance)

5. Total unspent revenue that remains in possession of the local government (This year’s fund balance)

Provide the amount and percentage of total revenue collected by the local government under the authority of Tax Code Chapter 351 allocated to each of the following uses described under this chapter during the most recently completed fiscal year. Note: Do not include allocations of revenue collected by the local government prior to the most recently completed fiscal year (even if an allocation of such revenue occurred during the most recently completed fiscal year):

1. Convention center facilities or visitor information centers

Amount (no "$" needed)

Percent of Total (auto-calculated)

2. Registration of convention delegates or registrants

Amount (no "$" needed)

Percent of Total (auto-calculated)

3. Advertising to attract tourists, delegates or registrants

Amount (no "$" needed)

Percent of Total (auto-calculated)

4. The encouragement, promotion, improvement and application the arts

Amount (no "$" needed)

Percent of Total (auto-calculated)

5. Historical restoration and preservation projects or advertising and conducting solicitations and promotional programs for preserved historic sites or museums

Amount (no "$" needed)

Percent of Total (auto-calculated)

6. Expenses for a sporting event (in which majority of participants are tourists)

Amount (no "$" needed)

Percent of Total (auto-calculated)

7. Enhancement and upgrading of existing sports facilities or fields

Amount (no "$" needed)

Percent of Total (auto-calculated)

8. Signage directing the public to sights and attractions

Amount (no "$" needed)

Percent of Total (auto-calculated)

9. Electronic tax administration system (creation, maintenance, operation and administration of) under Sec. 351.1012

Amount (no "$" needed)

Percent of Total (auto-calculated)

10. Day-to-day operations, supplies, salaries, office rental, travel expenses and other administrative costs incurred directly in the promotion and servicing expenditures under Sec. 351.101(a)

Amount (no "$" needed)

Percent of Total (auto-calculated)

Provide the amount and percentage of total revenue collected by the county under the authority of Tax Code Chapter 352 allocated to each of the following uses described under this chapter during the most recently completed fiscal year. Note: Do not include allocations of revenue collected by the county prior to the most recently completed fiscal year (even if an allocation of such revenue occurred during the most recently completed fiscal year).

1. Convention center facilities or visitor information centers

Amount (no "$" needed)

Percent of Total (auto-calculated)

2. Registration of convention delegates or registrants

Amount (no "$" needed)

Percent of Total (auto-calculated)

3. Advertising to attract tourists, delegates or registrants

Amount (no "$" needed)

Percent of Total (auto-calculated)

4. The encouragement, promotion, improvement and application of the arts

Amount (no "$" needed)

Percent of Total (auto-calculated)

5. Historical restoration and preservation projects or advertising and conducting solicitations and promotional programs for preserved historic sites or museums

Amount (no "$" needed)

Percent of Total (auto-calculated)

6. Expenses for a sporting event (in which majority of participants are tourists)

Amount (no "$" needed)

Percent of Total (auto-calculated)

7. Enhancement and upgrading of existing sports facilities or fields

Amount (no "$" needed)

Percent of Total (auto-calculated)

8. Signage directing the public to sights and attractions

Amount (no "$" needed)

Percent of Total (auto-calculated)

9. Electronic tax administration system (creation, maintenance, operation and administration of) under Sec. 352.1016

Amount (no "$" needed)

Percent of Total (auto-calculated)

10. Day-to-day operations, supplies, salaries, office rental, travel expenses and other administrative costs incurred directly in the promotion and servicing expenditures under Sec. 352.1015(c)

Amount (no "$" needed)

Percent of Total (auto-calculated)

The following uses of HOT revenue are specific to certain municipalities, as outlined in Tax Code Chapter 351. Please consult your legal counsel to ensure your city is/was eligible to allocate HOT revenue for these uses.

12. Coliseum or multiuse facility (construction, improvement, enlarging, equipping, repairing, operation and maintenance of)

Amount (no "$" needed)

Percent of Total (auto-calculated)

13. Improve or expand an airport (Sec. 351.1036(b))

Amount (no "$" needed)

Percent of Total (auto-calculated)

14. Mitigate coastal erosion on public land (Sec. 351.104(c)(3))

Amount (no "$" needed)

Percent of Total (auto-calculated)

15. Clean and maintain adjacent public land (Sec. 351.104(c)(2))

Amount (no "$" needed)

Percent of Total (auto-calculated)

16. Payment of bonds for public improvements (establishment, acquisition, purchase, construction, improvement, enlargement, equipment or repair of) (Sec. 351.105(a)(1))

Amount (no "$" needed)

Percent of Total (auto-calculated)

17. Parks, civic centers, civic center buildings, auditoriums, exhibition halls, coliseums, marinas, cruise ship terminal facilities, hotels, motels, parking facilities, golf courses, trolley or trolley transportation systems, and other facilities (maintenance, improvement or operation of) (Sec. 351.105(a)(2))

Amount (no "$" needed)

Percent of Total (auto-calculated)

18. Beach patrol, lifeguard services, marine water safety and park law enforcement (Sec. 351.105(c))

Amount (no "$" needed)

Percent of Total (auto-calculated)

19. Clean and maintain public beaches (Secs. 351.1054(a)(1), 351.1055(b) and (c)(1), and 351.107(e)

Amount (no "$" needed)

Percent of Total (auto-calculated)

20. Spacecraft and spaceport activities (acquisition of sites, construction, improvement, enlarging, equipping, repairing, operation and maintenance of facilities utilized by hotel guests to observe and learn about) (Sec. 351.1054(a)(2))

Amount (no "$" needed)

Percent of Total (auto-calculated)

21. Coastal sports facilities owned by the municipality (construction, improvement, equipping, repairing, operation and maintenance of) (Sec. 351.1054(a)(3))

Amount (no "$" needed)

Percent of Total (auto-calculated)

22. Promotional and event expenses for an ecological tourism event (Sec. 351.105(d) and 351.10693(c))

Amount (no "$" needed)

Percent of Total (auto-calculated)

23. Provide beach security within the municipality (Sec. 351.1055(c)(2))

Amount (no "$" needed)

Percent of Total (auto-calculated)

24. Pay principal of or interest on bonds or noted issues for purposes described in Sec. 351.1055(c)

Amount (no "$" needed)

Percent of Total (auto-calculated)

25. Recreational facility (construction, enlarging, equipping, improvement, maintenance, repairing and operation of) (Sec. 351.1066(b)(1))

Amount (no "$" needed)

Percent of Total (auto-calculated)

26. Arena used for rodeos, livestock shows and agricultural expositions (construction, enlarging, equipping, improvement, maintenance, repairing and operation of) (Sec. 351.1066(b)(2))

Amount (no "$" needed)

Percent of Total (auto-calculated)

27. Conduct an audit of a person in the municipality required to collect HOT (Sec. 351.1067(b))

Amount (no "$" needed)

Percent of Total (auto-calculated)

28. Promotion and preservation of dark skies (Sec. 351.10692(b)(1) and 351.10693(b))

Amount (no "$" needed)

Percent of Total (auto-calculated)

29. Authorized facility described by Sec. 351.1071(b) (establish, acquire, purchase, construct, improve, maintain or operate)

Amount (no "$" needed)

Percent of Total (auto-calculated)

30. To pay bonds issued for purpose described by Sec. 351.1071(c)

Amount (no "$" needed)

Percent of Total (auto-calculated)

31. To construct and expand recreational or sports facilities and fields owned by the municipality or another governmental entity described by Sec. 351.10713(b)(1)

Amount (no "$" needed)

Percent of Total (auto-calculated)

32. To operate recreational or sports facilities and fields owned by the municipality or another governmental entity described by Sec. 351.10713(b)(2)

Amount (no "$" needed)

Percent of Total (auto-calculated)

The following uses of HOT revenue are specific to certain counties, as outlined in Tax Code Chapter 352. Please consult your legal counsel to ensure your county is/was eligible to allocate HOT revenue for these uses.

12. Repairs and improvements to a county airport or reimbursement for repairs to the airport owned by the county (Sec. 352.103(b) and 352.114(a))

Amount (no "$" needed)

Percent of Total (auto-calculated)

13. Visitor information center (acquiring a site for and constructing, improving, enlarging, equipping, repairing, operating and maintaining) (Secs. 352.1032(2) and 352.1033(a)(7))

Amount (no "$" needed)

Percent of Total (auto-calculated)

14. Clean public beaches (Sec. 352.1033(a)(1))

Amount (no "$" needed)

Percent of Total (auto-calculated)

15. Acquire, furnish or maintain facilities, including parks, that enhance public access to beaches (Sec. 352.1033(a)(2))

Amount (no "$" needed)

Percent of Total (auto-calculated)

16. Provide and maintain public restrooms on or adjacent to beaches/beach access facilities (Sec. 352.1033(a)(3))

Amount (no "$" needed)

Percent of Total (auto-calculated)

17. Provide and maintain litter containers on or adjacent to beaches/beach access facilities (Sec. 352.1033(a)(4) and (c)(3))

Amount (no "$" needed)

Percent of Total (auto-calculated)

18. Create, renovate, promote and maintain parks adjacent to bays, rivers and other navigable waterways (Sec. 352.1033(a)(5))

Amount (no "$" needed)

Percent of Total (auto-calculated)

19. Aquariums, birding centers and viewing sites, history and art centers, and nature centers and trails (acquire, construct, furnish or maintain) (Sec. 352.1033(c)(1))

Amount (no "$" needed)

Percent of Total (auto-calculated)

20. Operate and maintain a coliseum in the county (Secs. 352.1036 and 352.1038(1))

Amount (no "$" needed)

Percent of Total (auto-calculated)

21. Operate and maintain a fairground in the county (Sec. 352.1037(a))

Amount (no "$" needed)

Percent of Total (auto-calculated)

22. Repair and renovate a civic center owned by the county (Sec. 352.1037(b))

Amount (no "$" needed)

Percent of Total (auto-calculated)

23. Advertise and conduct solicitations and promotional programs to attract visitors to the coliseum (Sec. 352.1038(2))

Amount (no "$" needed)

Percent of Total (auto-calculated)

24. Operate, maintain and improve a convention center in the county (Sec. 352.1039(1))

Amount (no "$" needed)

Percent of Total (auto-calculated)

25. Bond debt service, construction, maintenance or operation of a special events facility (Sec. 352.106)

Amount (no "$" needed)

Percent of Total (auto-calculated)

26. General revenue purposes or general governmental operations of the county (Sec. 352.108)

Amount (no "$" needed)

Percent of Total (auto-calculated)

27. Promotion of tourism and lodging (Sec. 352.110(1))

Amount (no "$" needed)

Percent of Total (auto-calculated)

28. Removal of trash and litter in state-owned rivers and riverbeds located within the county (Sec. 352.110(2))

Amount (no "$" needed)

Percent of Total (auto-calculated)

29. Construct and equip a pavilion (Sec. 352.111(a))

Amount (no "$" needed)

Percent of Total (auto-calculated)

30. Civic center with an arena used for rodeos, livestock shows and agricultural expositions (construction, enlarging, equipping, improvement, maintenance, repairing and operation of) (Sec. 352.112)

Amount (no "$" needed)

Percent of Total (auto-calculated)

Did the local government levy a hotel occupancy tax for sports and community venues under the authority of Subchapter H, Chapter 334, Local Government Code during the most recently completed fiscal year?

Yes

No

Disclaimer: The Comptroller’s office has the authority to review and maintain the information provided through this form. Information provided cannot be altered once submitted. To make changes or updates, please contact the Comptroller’s Transparency Team directly. Do not submit concurrent forms for the same report year without first speaking to the Comptroller’s office. By submitting the information above, you are asserting that the material has been properly collected and is accurate. Discrepancies identified by the Comptroller’s office may require the form to be resubmitted.

Do you certify that you have read and understand the disclaimer above?

Yes

No

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