Hotel Occupancy Tax Exemptions

30-Day Rule

In Texas, if you notify a hotel upon check-in that you will occupy the room for at least 30 consecutive days, the state and local occupancy taxes will be waived after the 30th day, retroactive to the first day; the total amount will be credited to your bill. (Any interruption in the term of occupancy will void the exemption.)

If you stay in the hotel for more than 30 consecutive days without notifying the hotel of your intention, occupancy taxes will be waived for the 31st day and all consecutive days, but will not be waived retroactively. If you learn after check-in that you will be staying for 30+ consecutive days, notify the hotel immediately; after the 30th day, occupancy taxes will be waived retroactively to the date of notification.

Additional Online Resources

• Texas Comptroller of Public Accounts Website - Hotel Occupancy Tax
• Texas Comptroller of Public Accounts Website - Hotel Occupancy Tax FAQ
• Texas Comptroller of Public Accounts Website - Hotel Occupancy Tax Exemptions

Further Information:
For more information, please contact:

The Texas Comptroller of Public Accounts
Lyndon B. Johnson State Office Building
111 East 17th Street
Austin, Texas 78774
800-252-1385
www.comptroller.texas.gov/taxes/hotel/