Texas Tax Code Title 2, Chapter 156 - Hotel Occupancy Tax

SUBCHAPTER A DEFINITIONS

SUBCHAPTER B TAX

• Texas Section 156.001 - Definitions
  (a) In this chapter, "hotel" means a building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel,...
• Texas Section 156.051 - Tax Imposed
  (a) A tax is imposed on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use...
• Texas Section 156.052 - Rate Of Tax
  The rate of the tax imposed by this chapter is six percent of the price paid for a room in a hotel. Acts 1981, 67th...

SUBCHAPTER C EXCEPTIONS TO TAX

• Texas Section 156.053 - Collection Of Tax
  A person owning, operating, managing, or controlling a hotel shall collect for the state the tax that is imposed by this chapter and that is...
• Texas Section 156.101 - Exception--permanent Resident
  This chapter does not impose a tax on a person who has the right to use or possess a room in a hotel for at...
• Texas Section 156.102 - Exception--religious, Charitable, Or Educational Organization
  (a) This chapter does not impose a tax on a corporation or association that is organized and operated exclusively for a religious, charitable, or educational...
• Texas Section 156.103 - Exception--state And Federal Government
  (a) This chapter does not impose a tax on: (1) the United States; (2) a governmental entity of the United States; or (3) an officer...

SUBCHAPTER D REPORTS AND PAYMENTS

• Texas Section 156.104 - Exemption Certificate
  (a) The right to use or possess a room or space in a hotel is exempt from taxation under this chapter if the person required...
• Texas Section 156.151 - Report And Payment
  (a) A person required to collect the tax imposed by this chapter shall pay the comptroller the tax collected during the preceding reporting period and...
• Texas Section 156.152 - Access To Books And Records
  After the comptroller gives reasonable notice to a person that the comptroller intends to inspect the books or records of the person, the comptroller has...
• Texas Section 156.153 - Reimbursement For Tax Collection
  The person required to file a report under this chapter may deduct and withhold from the taxes otherwise due to the state on the monthly...

SUBCHAPTER E ENFORCEMENT

• Texas Section 156.154 - Refund
  (a) A governmental entity that is entitled under Section 156.103 to a refund of taxes paid under this chapter must file a refund claim with...
• Texas Section 156.201 - Interest On Delinquent Taxes
  A tax imposed by this chapter that is not paid to the comptroller when it is due draws interest as provided by Section 111.060 of...
• Texas Section 156.202 - Penalty
  (a) If the person who is required to pay to the comptroller the tax imposed by this chapter fails to file a report or does...
• Texas Section 156.203 - Criminal Penalty
  (a) A person commits an offense if the person fails to file a report with the comptroller, collect a tax for the state, or pay...

SUBCHAPTER F DISPOSITION OF REVENUE

• Texas Section 156.204 - Tax Collection On Termination Of Business
  (a) If a person who is liable for the payment of an amount under Section 156.151 of this code is the owner of the hotel...
• Texas Section 156.251 - Revenue Deposited In General Revenue Fund
  (a) The revenue from the tax imposed by this chapter shall be deposited in the state treasury to the credit of the general revenue fund....
• Texas Section 156.2511 - Allocation Of Certain Revenue
  (a) Not later than the last day of the month following a calendar quarter, the comptroller shall: (1) compute the amount of revenue derived from...
• Texas Section 156.2512 - Allocation Of Revenue To Certain Municipalities
  (a) Not later than the last day of the month following a calendar quarter and subject to Subsection (d), the comptroller shall: (1) compute the...
• Texas Section 156.2513 - Allocation Of Revenue To Certain Municipalities And Counties
  Not later than the last day of the month following a calendar quarter, the comptroller shall: (1) compute the amount of revenue, excluding penalties and...

Last modified: September 28, 2016