Hotel Occupancy Tax

A tax is imposed on a person who pays for a room or space in a hotel costing $15 or more each day. Local hotel taxes apply to sleeping rooms costing $2 or more each day. The tax covers hotels, motels and bed and breakfasts, as well as condominiums, apartments and houses rented for less than 30 consecutive days.

Rates

County Rate is 2% (.02) of the cost of a room.

Local taxing authorities are authorized to impose an additional local hotel tax that is collected by the local taxing authority.

Due Date

Monthly: 20th day of the month following the end of each calendar month. Quarterly (if qualified): 20th day of the month following end of the calendar quarter.

Effective Oct. 1, 2011 – $50 Late Filing Penalty

For reports due on or after Oct. 1, 2011, a $50 late filing penalty will be assessed on every report filed after the due date. The $50 penalty is due in addition to any other penalties assessed for the reporting period.

Hotel Occupancy Tax Report Instructions

Texas Comptroller - Hotel Occupancy Tax

Hotel Occupancy Tax Report Form

123 S. 6th Street
Orange,
TX
77630

Tax Assessor-Collector
Karen Fisher