Hotel Occupancy Tax (HOT)

About the Tax

Any building in which members of the public may, for a consideration, obtain sleeping accommodations, including without limitation hotels, motels, tourist homes, tourist houses or courts, lodginghouses, inns, roominghouses or other buildings where rooms are furnished for a consideration are subject to a Hotel Occupancy Tax (HOT). See full definitions in Chapter 90, Article III, Sec 90-56 of the City of Baytown Municipal code. The total tax to be collected for local and state HOT tax should be a total of thirteen percent (13%).

Local Tax Rate

This tax levy applies to any hotel accomodation which costs $2.00 or more each day and is equal to 7% of the hotel price of the room. When this tax is filed and paid by the due date, taxpayers may apply a 1 percent discount of the tax due on a quarterly return for administrative costs associated with collection of this tax. 

For more information on the collection of HOT, please refer to Chapter 90, Article III, Sec 90-61 of the City of Baytown Municipal code. 

Exceptions

Hospitals, sanitariums or nursing homes do not pay this tax to the City of Baytown. For the full list of exceptions, review Chapter 90, Article III, Sec 90-60 of the City of Baytown Municipal code.

How to Pay Local Tax

On the last day of the month following each quarterly period, every person required to collect the tax imposed shall file a report with the tax collector. The City of Baytown contracts with a third party hotel occupancy tax collector, Avenu Insights & Analytics.

To file and pay these taxes online, register or log in to your account. 

State Tax Rate

Hotel owners, operators or managers must collect state hotel occupancy tax from their guests who rent a room or space in a hotel costing $15 or more each day. The hotel occupancy tax rate for the State of Texas is six percent (6%) and is remitted either monthly or quarterly.  If you have not already set up an account to remit HOT with the Texas Controller of Public Accounts, visit the State Comptroller's website.

How to Pay State Tax

To learn about paying your state HOT taxes, visit the State Comptroller's website.