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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Hotel Occupancy Tax Quarterly Refund

Issued: May 9, 2008
Updated: March 9, 2018 – View changes

FPP B.006

Calendar

Aug. 9, 2018

Hotel Occupancy Tax Refund Reports Available

Sept. 9, 2018

Hotel Occupancy Tax Refund Reports Available

Dec. 9, 2018

Hotel Occupancy Tax Refund Reports Available

March 9, 2019

Hotel Occupancy Tax Refund Reports Available

June 9, 2019

Hotel Occupancy Tax Refund Reports Available

Contact

For questions on this policy statement, contact your agency’s appropriation control officer (ACO).

CAPPS

For CAPPS questions, please contact your agency’s CAPPS support staff.

Authorized agency support staff may contact the CAPPS Help Desk at (512) 463-CAPP (2277) for additional assistance.

Calendar

Aug. 9, 2018

Hotel Occupancy Tax Refund Reports Available

Sept. 9, 2018

Hotel Occupancy Tax Refund Reports Available

Dec. 9, 2018

Hotel Occupancy Tax Refund Reports Available

March 9, 2019

Hotel Occupancy Tax Refund Reports Available

June 9, 2019

Hotel Occupancy Tax Refund Reports Available

Contact

For questions on this policy statement, contact your agency’s appropriation control officer (ACO).

CAPPS

For CAPPS questions, please contact your agency’s CAPPS support staff.

Authorized agency support staff may contact the CAPPS Help Desk at (512) 463-CAPP (2277) for additional assistance.

Applicable to

State agencies that reimburse employees for state-related hotel stays

Policy

The hotel occupancy tax refund process was created to satisfy the requirements of Texas Tax Code, Sections 156.103 and 156.154.

The process:

  • Automatically refunds hotel occupancy taxes to agencies with employees who were reimbursed by the agency for hotel occupancy taxes paid while on official state business.
  • Extracts data from the Uniform Statewide Accounting System (USAS) General Ledger and creates USAS transactions that:
    • generate a refund of expenditure to an agency and a refund of revenue to agency 902 (Comptroller – State Fiscal)
    • are included in that night’s USAS cycle

Transactions / Report Schedule — USAS DAFR8190 and DAFR8200 Reports

The hotel occupancy tax refund is generated within the first 10 days of December, March, June and August. A final sweep is processed on August 31.

The refund is based on activity from the prior fiscal quarter. The report schedule is as follows:

Hotel Occupancy Tax Refund Report Schedule
December sweep Captures activity from the first fiscal quarter: September – November Reports are available by Dec. 10
March sweep Captures activity from the second fiscal quarter: December – February Reports are available by March 10
June sweep Captures activity from the third fiscal quarter: March – May Reports are available by June 10
August sweep Captures activity from the fourth fiscal quarter: June and July only Reports are available by Aug. 10
FINAL Aug. 31 sweep Captures activity from the fourth fiscal quarter: August only Reports are available by Sept. 10

Document Number/Suffix Scheme

The document number is GRXXXYYY/zzz where:

  • XXX is the fiscal Julian date that the refund first attempts to process
  • YYY is the agency number related to the expenditure being refunded
  • zzz is the document number suffix and represents the agency number affected by the transaction

    Example: Agency 123 has $100 in hotel occupancy tax expenditures that will be included in the June refund process. The document number scheme would be:
    • GR274123/123, T-code 924, $100
    • GR274123/902, T-code 934, $100

Processing Details

When extracting information from the USAS General Ledger, the general ledger account 5500 and comptroller objects 7135, 7136, 7137, 7138, 7139, 7140 and 7141 are included. The T-codes 924 and 934 are excluded — the Comptroller’s office uses these T-codes to generate the refunds.

Note: Do not make adjustments to any transactions generated by the sweep. Sweep transactions are those using T-codes 924 and 934. Contact your ACO to coordinate any adjustments.

CAPPS Agencies

For agencies receiving a GR document on the HX file through CAPPS, the entry for this refund will be included on a journal.

If not using the HX file for GR documents, agencies may need to increase their CAPPS actuals ledger by the amount of the refund. Use the coding block used in USAS — no T-code is required in CAPPS.

Legal cite

Texas Tax Code, Sections 156.103 and 156.154

Changes to this Document
03/09/2018 Updated to reflect new document number scheme; clarified report availability
11/27/2017 Updated calendar to reflect fiscal 2018 report availability
11/18/2016 Updated calendar to reflect fiscal 2017 report availability
11/20/2015 Updated calendar to reflect fiscal 2016 report availability; added COBJs and CAPPS info
11/21/2014 Updated calendar to reflect fiscal 2015 report availability
11/26/2013 Updated calendar to reflect fiscal 2014 report availability
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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