Ann Harris Bennett
Tax Assessor-Collector & Voter Registrar

Hotel/Motel Occupancy Tax
Overview

All hotels and motels, regardless of size, must collect an occupancy tax from their guests. The total tax collected by the hotel is a combination of State, City and County as well as Houston Sports Authority occupancy taxes. The Harris County Tax Assessor-Collector, however, only collects for Harris County and the Houston Sports Authority.

Statutory Basis

The statutory basis for the collection of Hotel Occupancy Taxes by the Harris County Tax Office is the State of Texas Tax Code, Chapter 352: County Hotel Occupancy Taxes, Subchapter A: Imposition and Collection of Tax (see Appendix A1- for the text of the statute.)

The statutory basis for collection of a Sports and Community Venues Tax is the State of Texas Tax Code, Chapter 334: Sports and Community Venues, Subchapter A: General Provisions (see Appendix A-2 for text of the statute).

New Owners

New Owners should complete and return the Hotel Occupancy Tax New Owner Information form to our office so that we may set up an account and send the necessary materials to begin filing reports.

Quarterly Reports

Every sole proprietorship, partnership, or corporation that owns, operates, manages or controls any hotel or motel in Harris County must file a quarterly report, declaring receipts collected and occupancy taxes paid.

BOTH reports and payments must be received by the end of each quarter as follows:

  • 1st quarter ending March 31st - due no later than April 30th
  • 2nd quarter ending June 30th - due no later than July 31st
  • 3rd quarter ending September 30th – due no later than October 31st
  • 4th quarter ending December 31st – due no later than January 31st

Payments

Owners may utilize this website to submit their report and payment by one of two methods:

  • Click on the File by Mail button to print and complete the report, then mail it, along with payment to: P.O. Box 3547 - Houston, TX 77253 - ATTN: Hotel Occupancy Tax

  • Click on the File Online button to complete and send the report and/or payment electronically.

Note: If you use the File by Mail options, you must calculate your receipts and then enter on the report. If you use the File Online button, your receipts and the total balance due will be automatically calculated for you.

For more information on this or other Hotel Occupancy Tax issues, call the Collections Department of the Harris County Tax Office at: 713-274-8151.

File by Mail

To have a Tax Report automatically generated based on your T/P number and Period Ending Date, enter the information below and click Submit.

PLEASE NOTE: Some versions of Google Chrome have issues loading the generated PDF. Please use a different browser if you experience this problem.

Instructions for completing the report



Submit
File Online

Welcome to the Hotel Occupancy Tax Online Portal for reporting and/or paying your quarterly taxes.

To get started, enter the Hotel ID and Password that were sent to you. Then, follow the instructions in the Online Filing Procedures to complete and submit your report information and payment electronically.

Already registered?   Log-In

If you did not receive your User ID and Password or have misplaced the information, please contact the Hotel Occupancy Tax Department at (713) 274-8151 or hoteloccupancytax@tax.hctx.net.

If you have not yet registered, but would like to begin utilizing the online portal, download and complete the Hotel Occupancy Tax Registration for Online Tax Payments and Filing and then email it to the address above or fax to: 713-368-2549.

Agents

Hotel Occupancy Tax Forms
Hotel Occupancy Tax New Owner Information
Hotel Occupancy Tax Registration for Online Tax Payments and Filings
Hotel Occupancy Tax Appointment of Agent for Online Tax Payments and Filings
Hotel Occupancy Tax Removal of Agent for Online Tax Payments and Filings
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