Hotel Occupancy Tax


What is the county hotel occupancy tax rate?

The hotel occupancy tax rate is two percent. Municipalities and certain counties are authorized to impose a local hotel tax. Each local taxing authority may impose a hotel tax rate of up to seven percent.

What is the due date for filing a county hotel tax return?

Hotels must file their hotel tax return and remit payment by the 20th of the month following each calendar month. Local hotel taxes are reported and remitted directly to Jefferson County.

What organizations or individuals are exempt from paying the county hotel occupancy tax?

  • The United States Government and its employees traveling on official business.

  • Foreign diplomats issued an exemption card by the U.S. Department of State.

  • Certain state of Texas officials that are issued a special hotel tax exemption card. Exempted state officials include, but are not limited to, heads of state agencies, judicial officials, members of the Texas Senate, and members of the Texas House of Representatives. NOTE: State agencies (except institutions of higher education) and most state employees must pay the state and local hotel taxes.

  • Guests who pay to occupy a room in a hotel for at least 30 consecutive days are permanent residents and exempt from the hotel occupancy tax. Guests who inform the hotel, at check-in, of their intention to stay 30 consecutive days are exempt from the beginning of their stay. Guests who do not advise the hotel of their intentions must pay the hotel tax for the first 30 days, but are exempt thereafter.

  • Charitable organizations and their employees traveling on official business of the organization. The sole purpose of the charitable organization must be to alleviate poverty, disease, pain, and suffering by providing food, medicine, or other help to persons in need. Charitable organizations should contact the Comptroller's office to determine if they qualify under Comptroller Rule 3.161. Charitable organizations must pay any local hotel tax imposed.

  • Religious organizations and their employees traveling on official business of the organization. Religious organizations should contact the Comptroller's office to determine if they qualify under Comptroller Rule 3.161. Religious organizations must pay any local hotel tax imposed.

  • Educational organizations and their employees traveling on official business of the organization. Educational organizations include Texas Institutions of Higher Education as defined in Section 61.003, Texas Education Code, independent school districts, elementary, and secondary schools. Educational organizations should contact the Comptroller's office to determine if they qualify under Comptroller Rule 3.161. Educational organizations must pay any local hotel tax imposed.

Who is required to collect the county hotel occupancy tax?

The owner, operator, or manager of a hotel must collect the hotel occupancy tax from their guests. A hotel is defined as any building in which members of the public obtain sleeping accommodations for $2 or more per day.


Property Tax Page

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