Hotel Occupancy Tax Reporting

In 2017, the 85th Legislature passed Senate Bill 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 amends 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. Municipalities that impose certain HOTs now must annually report their tax rates and revenue amounts, including the percentage of revenue allocated for specific uses, from the preceding fiscal year.

The reporting period for municipal HOT information begins on Jan. 1 and closes after Feb. 20. of each calendar year.

Senate Bill 1221 Report FYE 2017


For more information please visit the Texas State Comptroller Transparency site: