Texas Comptroller Manual of Accounts - Fiscal 2024
Expenditure Object 7135 – Travel In-State - State Hotel Occupancy Tax Expense

To record the payment or reimbursement of state hotel occupancy taxes charged to a state employee by a commercial lodging establishment in the State of Texas, excluding state hotel taxes paid within Galveston, Port Aransas, South Padre Island, Corpus Christi, Quintana, and Surfside Beach city limits. This code may not be used for local (county, city, municipal) hotel occupancy taxes paid to any locality (7105). The Comptroller of Public Accounts refunds expenditures made under this code to the paying state agencies on a quarterly basis, See TEX. TAX CODE ANN. §§ 156.103, 156.154. Therefore this code may be used only for state hotel occupancy taxes paid to commercial lodging establishments in Texas. Institutions of Higher Education may not use this code because they are exempt from paying state hotel occupancy taxes.

This code does NOT include:

• Local (city, county, municipal) hotel occupancy taxes paid during in-state travel (7105)
• Hotel occupancy taxes paid during out-of-state travel (7115)
• State hotel occupancy taxes paid within Galveston city limits (7136)
• State hotel occupancy taxes paid within South Padre Island city limits (7137)
• State hotel occupancy taxes paid within Port Aransas city limits (7138)
• State hotel occupancy taxes paid within Corpus Christi city limits (7139)
• State hotel occupancy taxes paid within Quintana city limits (7140)
• State hotel occupancy taxes paid within Surfside Beach city limits (7141)

RESTRICTED: This code may NOT be used by Institutions of Higher Education.