URGENT:

Mandatory Hotel Occupancy Tax Reporting

February 9, 2018

The 50-day window for reporting local hotel occupancy tax information is now open. The reporting period began on January 1 and closes on February 20.

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 have two reporting options: (1) use the comptroller’s online reporting form to submit all required information; or (2) clearly post and maintain all required information on the city’s website and provide the comptroller’s office with a link to the information. For cities selecting the second option, the comptroller provides an optional format template to post on the city’s website.  

For more information and access to the online reporting form, 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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