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Texas Taxes

Electronic Filing

WebFile Report and Pay Login

Use WebFile to electronically file a tax report and submit payment (by credit card, electronic check or via TEXNET).

See filing requirements below.

New to WebFile:

$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 even if no tax is due.

Hotel Occupancy Tax

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Hotel occupancy tax is imposed on the rental of a room or space in a hotel costing $15 or more each day. The tax applies not only to hotels and motels, but also to bed and breakfasts, condominiums, apartments and houses. Local hotel taxes apply to sleeping rooms costing $2 or more each day.

Persons leasing their houses, or rooms in their house, must collect the tax from their customers in the same way a hotel or motel collects the tax from its guests. Property management companies, online travel companies and other third-party rental companies may also be responsible for collecting the tax.

Rates

The hotel occupancy tax rate is 6 percent (.06) of the cost of a room.

Cities and certain counties and special purpose districts 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.

Reminder

With the numerous sporting and entertainment events around the state, many homeowners and leasing companies rent their homes and properties to people attending these events. Hotel tax is due on these temporary rentals.

Texas Tax-Exempt Entity Search

Retailers, including hotel and motel operators, can search our records and obtain online verification of an organization's exemption from Texas franchise tax, sales and use tax, and hotel occupancy tax.

Hotel Occupancy Tax Exemptions

Download tab-delimited compressed file

Instructions for using compressed files

Hotel Occupancy Tax Receipts

Search Monthly Hotel Occupancy Receipts by City

Search Quarterly Hotel Occupancy Receipts by City

Hotel Occupancy Tax Receipts (Download Compressed Files)


Filing Requirements

If in the preceding fiscal year, you paid:

  • less than $10,000 - You may use any available reporting and payment methods available for this tax or fee. While electronic filing is not required, this option is encouraged.
  • $10,000 or more - Please use the guidelines below to determine your specific reporting and payment requirements.

The state fiscal year begins September 1 and ends on August 31.

Amt. Reported and Paid in Preceding Fiscal Year $10,000 - $49,999 $50,000 - $99,999 $100,000 or more
Reporting Method(s)

(any one of the methods listed can be used)

  • WebFile
  • WebFile
Payment Method(s)

(any one of the methods listed can be used)

  • Web Electronic Funds Transfer (EFT) via WebFile
  • Credit Card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
  • Web Electronic Funds Transfer (EFT) via WebFile
  • Credit Card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
Required Plug-ins