Texas Comptroller Publishes Information on Hotel Occupancy Tax Exemptions

The Texas Comptroller of Public Accounts Oct. 3 published excise and sales and use tax information on hotel occupancy tax exemptions. State tax applies to charges of $15 or more per day for sleeping accommodations, meeting rooms, and banquet rooms in a hotel or motel, as well as lodging at bed and breakfasts, condominiums, apartments, and houses rented for less than 30 consecutive days. The state hotel tax rate is 6 percent. An exemption may apply to: 1) nonprofit religious, charitable, or educational organizations; 2) specific nonprofit entities; 3) government agencies; and 4) permanent residents, defined as guests. Eligible organizations ...