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The state 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 the local taxing authority collects.

To apply for an initial or renewal tax exemption card, eligible missions and their members should submit an application on the Department's E-Government (E-Gov) system. Applications are generally processed within five business days.

Nonprofit Religious, Charitable or Educational Organizations Employees and representatives of nonprofit religious, charitable, or educational organizations are exempt from the state hotel tax when traveling on official business of the organization.

Nonprofit Religious, Charitable or Educational Organizations Employees and representatives of nonprofit religious, charitable, or educational organizations are exempt from the state hotel tax when traveling on official business of the organization.

Texas law imposes a margin tax on each company conducting business in Texas, including the Hotel Owner. To recover the cost of the margin tax, guest room rates are subject to a "state Cost-Recovery Fee" (currently 0.525% of the room rate, plus applicable state and local taxes).

Rates. The state 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 the local taxing authority collects.

Accommodations paid for with IBA cards are only exempt from state taxes in the following states: Delaware, Florida, Kansas, Louisiana, Massachusetts, New York, Oregon, Pennsylvania, Texas, and Wisconsin.

Property owners are responsible for contacting the State of Texas Comptroller's Office in order to register and obtain a taxpayer ID number to pay the State's hotel occupancy taxes. Please visit http://.window.state.tx.us/taxinfo/hotel/index.html or call 1-800-252-1385 for more information.

In addition to local hotel occupancy taxes, all lodging properties operating in Texas are subject to a six percent state hotel occupancy tax. 7 Governed under Chapter 156 of the Texas Tax Code, the state hotel occupancy tax is administered by the Texas Comptroller.