Hotel/Motel Occupancy Tax

Hotel/Motel Occupancy Tax



Who is responsible for this tax?

WHO MUST FILE: You must file this report if you are a sole owner, partnership, corporation or other organization that owns, operates, manages, and/or controls any hotel, motel, bed and breakfast, rooming house, tourist court, residency inn, condominium, cabin, cottage, lodge, inn or other location offering sleeping accommodations for consideration for periods of less than 30 days and are located in Hill County, and not located inside a municipality that imposes the tax. Sleeping accommodations do not include meeting rooms, offices, or other general gathering areas.

With the numerous sporting and entertainment events around the state, many homeowners rent their homes or rooms in their house to people attending these events. Persons leasing their houses must collect hotel occupancy 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.

Revenue derived from the Local Hotel/Motel Occupancy Tax is used to promote tourism in Hill County.

Rates / Payment

The Texas state hotel occupancy tax rate is 6 percent (.06) of the cost of a room. This tax is collected and sent to the State.

Hill County hotel/motel occupancy tax rate is 3 percent (.03) of the cost of a room. The County has contracted the collection of hotel occupancy tax with GovOS / Munirevs.  Online filing is available at .

Due Date

Quarterly: last day of the month following the end of the calendar quarter (for example, April 31 for first quarter activity).

A report must be filed even if no tax is due (zero dollar report).

Late Fees and Penalties

If a payment is received late, penalties and interest will apply.  

Please note that audits may be done from time to time on hotel tax payments from hotels or short term rentals. Please keep copies of all exemption forms and revenues/bookings in case an audit is conducted on your property.