Hotel Occupancy Tax Exemptions
30-Day Permanent Resident Rule
Guests who occupy a hotel room for 30 or more consecutive days are considered permanent residents and are exempt from hotel tax as long as there is no interruption of payment during that period. Any interruption in the term of occupancy will void the exemption.
Guests who notify the hotel in writing of their intention to stay 30 or more consecutive days, and who actually stay for at least the next 30 consecutive days, will be exempt from the date of notification. Guests who do not notify the hotel must pay the tax for the first 30 days and thereafter will be exempt.
A hotel is liable for tax if a guest fails to stay for 30 consecutive days. In this case, a hotel may prefer to collect tax and then later give the guest a refund or credit.
Additional Online Resources
- Texas Comptroller of Public Accounts Website - Hotel Occupancy Tax Exemptions
- Texas Comptroller of Public Accounts Website - Hotel Occupancy Tax FAQ
- Texas Comptroller of Public Accounts Website - Hotel Occupancy Tax
Please contact a hotel tax specialist toll-free at 800-252-1385.