Issue Date: 1995-09-01
Revised Date: 2018-03-07

Legal Cites

Object Type

Cash — Business Regulation

Origin Date

September 1, 1959 by the 56th Leg.


6% of the price paid for a hotel room. If reports and tax are timely filed taxpayer may retain 1% of tax as cost for collection. See Accounting Policy Statement 008.

Also collected on rooms rented out by some agencies including: University of Texas Cancer Center (506), Texas State University (754), Parks and Wildlife (802), University of Houston (730), Sam Houston (753), A&M (711), etc. A governmental entity entitled under § 156.103 to a refund must file a claim with the Comptroller's office quarterly.

One-half of 1% of collections is transferred to the Governor's Office GR Account -- Hotel Occupancy Tax for Economic Development pursuant to § 156.251 (d), Tax Code.

Due Date

Report and tax due on or before last day of April, July, October and January. If collected by a state agency, deposit is made within three (3) days of receipt.

Collecting Agencies

Deposit Funds


Amended by H.B. 1090, 67th Leg., R.S.

Amended by H.B. 122, 68th Leg., 2nd C.S.

Amended by H.B. 61, 70th Leg., 2nd C.S.

USAS Values

Appropriation Year 24
Receipt Category 03 – Business Regulation
Receipt Type 01 – Taxes
Object Group 16 – Agency/Trust Transactions (Revenue Objects)
USAS Status A
Rev/Exp Category 16 – HOTEL OCCUPANCY TAX