Get 12-100, Hotel Occupancy Tax Report (pdf) - Texas Comptroller

Filling out the 12-100, Hotel Occupancy Tax Report is essential for those who own or operate hotels and motels in Texas. This guide provides clear and step-by-step instructions to help you accurately complete the form online.

Follow the steps to complete your Hotel Occupancy Tax Report efficiently.

1. Click the ‘Get Form’ button to access the form and open it in your preferred PDF editor.
2. In the preprinted box, verify or enter your taxpayer number in Item c. If ownership has changed, obtain a new taxpayer number through the Texas Questionnaire for Hotel Occupancy Tax.
3. For Item d, indicate the filing period for this report, noting whether it is monthly or quarterly.
4. Complete Items 1-3 by entering the number of rooms, the trade name, and the mailing address of your location. If you are reporting for a new location, include the starting date of operation.
5. Report total room receipts in Item 4. If no receipts were collected, enter '0'.
6. Fill in Item 5 by entering the total taxable receipts for the location based on the definitions provided. Again, enter '0' if no receipts were taxable.
7. In Item 6, compute the total of all room receipts for the current reporting period, compiling from Item 4 of this report and the supplemental report.
8. Calculate the total taxable receipts in Item 7 by summarizing the taxable receipts from Item 5, including those from any supplemental reports.
9. In Item 8, compute the tax due by multiplying the total taxable receipts (Item 7) by 0.06.
10. If this report is filed and payment is made on time, enter your discount in Item 9 as 1% of the tax due.
11. Record any penalties in Item 11 if the report is filed late, following the guidelines provided for timings and amounts.
12. Calculate any interest due in Item 12 based on the specified interest rate if payment is overdue.
13. Sum the tax due, penalties, and interest to determine the total amount due in Item 13.
14. Print and sign your return to finalize the submission. Ensure to keep a copy of the completed report for your records.

Complete your Hotel Occupancy Tax Report online today to ensure compliance and avoid penalties.