Local Hotel Occupancy Tax (HOT) data has been compiled by municipalities complying with Tax Code Section 351.009 since 2018. In January 2021, counties began reporting their HOT data in accordance with Tax Code Section 352.009.

If local HOT data related to a specific municipality or county is not available in this dataset, it may be because that entity does not levy such a tax or that the local government failed to submit their information to the Comptroller's office within the specified reporting period.

The data reported through the Comptroller's Local HOT Submission Form and available in this dataset is self-reported by submitting municipalities, counties, or third parties on their behalf and has not been independently verified by the Texas Comptroller of Public Accounts. Specific questions or concerns regarding a local government's HOT rate, revenue, allocations and/or submitted webpage links should be directed to that entity.

General questions regarding this spreadsheet, Tax Code Sections 351.009 or 352.009 may be directed to the Comptroller’s Transparency Team, either by email (transparency@cpa.texas.gov) or by phone (844-519-5676).

See the attached PDF for a detailed description of each tax type. The Comptroller of Public Accounts is charged by statute, Tex. Gov’t Code § 403.0142, with reporting and posting the amounts of revenue remitted from each Texas municipality and county for taxes whose location information is available from tax returns. The revenue is presented by county only because specific cities could not be definitively determined from the report data. Returns submitted directly by local governments are open records and include their names and addresses. Due to confidentiality restrictions, amounts reported by businesses cannot be provided when less than four businesses report for a specific county. This data is posted quarterly, six months after the end of the quarterly data period to allow for collection actions when needed.

See the attached PDF for a detailed description of each tax type. The Comptroller of Public Accounts is charged by statute, Tex. Gov’t Code § 403.0142, with reporting and posting the amounts of revenue remitted from each Texas municipality and county for taxes whose location information is available from tax returns. The revenue is presented by county only because specific cities could not be definitively determined from the report data. Returns submitted directly by local governments are open records and include their names and addresses. Due to confidentiality restrictions, amounts reported by businesses cannot be provided when less than four businesses report for a specific county. This data is posted quarterly, six months after the end of the quarterly data period to allow for collection actions when needed.

See the attached PDF for a detailed description of each tax type. The Comptroller of Public Accounts is charged by statute, Tex. Gov’t Code § 403.0142, with reporting and posting the amounts of revenue remitted from each Texas municipality and county for taxes whose location information is available from tax returns. The revenue is presented by county only because specific cities could not be definitively determined from the report data. Returns submitted directly by local governments are open records and include their names and addresses. Due to confidentiality restrictions, amounts reported by businesses cannot be provided when less than four businesses report for a specific county. This data is posted quarterly, six months after the end of the quarterly data period to allow for collection actions when needed.

See https://comptroller.texas.gov/about/policies/privacy.php for more information on our agency’s privacy and security policies