What is considered a hotel under the Hotel Tax?

For the purposes of the hotel tax, a hotel is considered to be any building in which members of the public rent sleeping accommodations for $15 or more per day. Local hotel taxes apply to sleeping rooms costing $2 or more per day. 

The tax covers hotels, motels, and bed and breakfasts, as well as condominiums, apartments, and houses rented for less than 30 consecutive days. 

Hotel tax does not apply to hospitals, sanitariums, nursing homes, student dormitories operated by colleges and universities; or condominiums, apartments, and houses leased for more than 30 consecutive days.

Show All Answers

1. What is considered a hotel under the Hotel Tax?
2. Who has to collect hotel taxes?
3. What is the hotel tax rate?
4. What government agency handles hotel taxes?
5. Is there hotel tax on meeting or banquet rooms?
6. Who does not have to pay state and local hotel taxes?
7. Why do some hotels collect tax after a permanent resident gives written notice?
8. Are Texas state agencies and their employees exempt from hotel taxes?
9. Are local government agencies and their employees exempt from hotel taxes?
10. How does a hotel guest claim a hotel tax exemption?
11. What do hotels need to verify a hotel tax exemption?