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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Hotel Occupancy Tax Quarterly Refund

Issued: May 9, 2008
Updated: Nov. 18, 2016 – View changes

FPP B.006

Calendar

Dec. 9, 2017

Hotel Occupancy Tax Refund Reports Available

March 9, 2018

Hotel Occupancy Tax Refund Reports Available

June 9, 2018

Hotel Occupancy Tax Refund Reports Available

Aug. 9, 2018

Hotel Occupancy Tax Refund Reports Available

Sept. 9, 2018

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

Dec. 9, 2017

Hotel Occupancy Tax Refund Reports Available

March 9, 2018

Hotel Occupancy Tax Refund Reports Available

June 9, 2018

Hotel Occupancy Tax Refund Reports Available

Aug. 9, 2018

Hotel Occupancy Tax Refund Reports Available

Sept. 9, 2018

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. The process extracts data from the Uniform Statewide Accounting System (USAS) General Ledger and creates USAS transactions that will generate a refund of expenditure to an agency and generate a refund of revenue to agency 902 (Comptroller – State Fiscal). The transactions are then included in the next nightly USAS cycle.

Transactions Available on DAFR8190 and DAFR8200 Reports

The hotel occupancy tax refund is generated within the first 10 days of the months of December, March, June, August and September.

The refund is based on the activity of the prior fiscal quarter, with these exceptions:

  • The August report is based on activity for June and July
  • The September report is based on activity for August

The document number is GR903xxxyyy where xxx is the Julian date that the refund first attempts to process. The document number suffix is yyy, where yyy is the agency number affected.

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 transaction codes 924 and 934 are excluded — the Comptroller’s office uses these transaction codes to generate the refunds.

Note: Please do not make adjustments to any transactions generated by the sweep. Sweep transactions are those using transaction 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
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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