Texas Comptroller Manual of Accounts - Fiscal 2025
Revenue Object 3138 – Discounts for Hotel Occupancy Tax

A 1% discount is offered to state agencies, which collect and deposit state hotel occupancy tax into the treasury on a timely basis. Cities and counties may also offer state agencies that collect local hotel occupancy tax up to a 1% discount as reimbursement for the cost of collecting the tax. Discounts are computed on the amount of hotel occupancy tax collected.

Within three (3) days after collection.

This code is for discount only. State hotel occupancy tax must be deposited into the state treasury under object code 3139. Local hotel occupancy tax receipts are not deposited into the treasury but are remitted directly to the local government.