Post Session Update: Cities Must Report
Hotel Occupancy Tax Information

During the 2017 regular session, the legislature passed S.B. 1221, which aims to improve transparency about the hotel occupancy tax by requiring cities to file an annual report with the comptroller that includes the city’s hotel occupancy tax rate, the amount of revenue generated by the tax, and the amount and percentage of the revenue spent for each of the following purposes:

  • Convention or information centers
  • Convention delegates registration
  • Advertising to attract tourists
  • Arts promotion and improvement
  • Historical restoration and preservation projects
  • Signage directing the public to sights and attractions

Cities may decide to post this information on their own websites. If they pursue this option, the city must provide the comptroller with a direct link to the posted information in lieu of submitting the information. The comptroller provides an optional format template for online posting.

The 50-day reporting window opens on January 1st and closes February 20th each year.

For more information, see the comptroller’s hotel occupancy tax reporting webpage. City officials with questions about the new requirements can also contact the comptroller’s transparency team by email at transparency@cpa.texas.gov or (844) 519-5676.

TML member cities may use the material herein for any purpose. No other person or entity may reproduce, duplicate, or distribute any part of this document without the written authorization of the Texas Municipal League. 

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