Municipal HOT Receipts 2023

In the early 1970s, the Texas Legislature authorized certain local governments to begin collecting a hotel occupancy tax (HOT). Almost two decades later, the Legislature offered hotel occupancy taxing authority as one of several revenue options to support sports and community venues. The tax may be levied by a city, county or a partnership between the two.

Throughout the years, the Texas Legislature has passed laws that increased local government transparency while also allowing the public to better understand the state’s patchwork of municipal and county HOTs. During the 88th Legislative Session, House Bill 3727 and Senate Bill 1420 were passed to require municipalities and counties to report the amount and percentage of HOT revenue allocated by the local government.

While the Comptroller’s office is not required to post submitted local HOT information on its website, this office nonetheless intends to make available all municipal and county data provided to it during the reporting period. The data will be available shortly after the reporting period closes.

Questions about the spreadsheet can be sent to the Transparency and Local Government Teams at 844-519-5676 or sent to [e-mail].

自20世纪70年代初，德克萨斯州立法机构授权某些地方政府开始征收酒店入住税（HOT）。近二十年之后，立法机构将酒店入住税征收权作为支持体育和社区场馆的多种收入选择之一。该税收可由城市、县或两者之间的合作机构征收。多年来，德克萨斯州立法机构通过了多项法律，旨在提高地方政府透明度，同时使公众更好地理解州内各市、县的HOT税制格局。在第88届立法会议上，通过了众议院法案3727和参议院法案1420，要求各市和县报告地方政府分配的HOT收入金额和百分比。尽管州审计长办公室无需在其网站上公布提交的地方HOT信息，但该办公室仍计划在报告期结束后尽快提供所有由其接收的市和县数据。数据将在报告期结束后不久即可获得。有关电子表格的疑问，可通过844-519-5676联系透明度和地方政府团队，或发送至[e-mail]。