| Issue Date: | 1995-09-01 |
|---|---|
| Revised Date: | 2018-03-07 |
Legal Citations
- Tax Code sec. 156.051, sec. 156.052, sec. 156.053, sec. 156.151
Object Type
Cash — Business Regulation
Origin Date
September 1, 1959 by the 56th Leg.
Description
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 5003 -- 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
- 902 – Comptroller - State Fiscal or authorized agency.
Deposit Funds
- 0001 – General Revenue Fund or various Events Trust Fund funds.
Note
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 | 25 |
|---|---|
| USAS Title | HOTEL OCCUPANCY TAX |
| 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 |