Texas Comptroller Manual of Accounts - Fiscal 2024
Expenditure Object 7139 – Travel In-State - State Hotel Occupancy Tax Expense Inside Corpus Christi City Limits

To record the payment or reimbursement of state hotel occupancy taxes charged to a state employee by a commercial lodging establishment inside Corpus Christi city limits. This code may not be used for local (county, city, municipal) hotel occupancy taxes paid inside Corpus Christi (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 inside Corpus Christi city limits. Institutions of Higher Education may not use this code because they are exempt from paying state hotel occupancy taxes.

This code was created as a result of legislation which included Corpus Christi as a barrier Island entitled to a refund of a portion of the state hotel occupancy taxes paid within its limits. See TEX. TAX CODE ANN. § 156.2512. The comptroller records agency expenses for state hotel occupancy taxes separately to assist with refunding the agencies and with reducing allocations of revenue to each barrier island by amounts refunded to the agencies.

This code does NOT include:

• Local hotel occupancy taxes paid during in-state travel (7105)

• Hotel occupancy taxes paid during out-of-state travel (7115)

• State hotel occupancy taxes paid outside Galveston, Port Aransas, South Padre Island, Corpus Christi, Quintana, and Surfside Beach city limits (7135)

• 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 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