Local Hotel Occupancy Tax Submission Form

In 2017, the 85th Legislature passed Senate Bill (SB) 1221 with the intent of increasing local government transparency while also allowing the public to better understand the state’s patchwork of municipal hotel occupancy taxes (HOT). The bill amended the Tax Code by adding Section 351.009, requiring municipalities that impose a HOT under Chapter 351 to provide their required tax information to the Comptroller. In 2021, the 87th Legislature passed SB 1655, expanding this reporting requirement to include counties under Tax Code Section 352.009. In 2023, the legislature passed SB 1420 and HB 3727. The new laws require cities and counties imposing a HOT to report all uses of HOT revenue, the amount and percentage of the revenue and the total unspent revenue to the Comptroller using the Comptroller’s local HOT submission form.

The reporting period for municipal HOT information begins on Jan. 1 and closes March 1 of each calendar year.

If you have questions or require assistance, please contact us by email or call 844-519-5676.