Skip to content

Textravel

Note: To navigate this guide on a mobile device you must use the Table of Contents.

Hotel occupancy taxes

A state employee is entitled to be reimbursed for hotel occupancy taxes incurred while traveling on state business. A state employee is not exempt from paying a state, county or municipal hotel occupancy tax collected by a commercial lodging establishment unless an exception applies. Texas Tax Code Sections 156.103(c), 352.007(d), 351.006(d) The tax is considered an incidental expense and not a portion of the maximum lodging reimbursement rate.

A state agency is entitled to receive a refund of its reimbursement of a state employee for state and local hotel occupancy taxes. To obtain a refund of the state portion of the hotel occupancy tax, the agency must file a refund claim including all information required by the Comptroller on the form provided by the Comptroller. Texas Tax Code Section 156.103(c) To obtain a refund of the local portion of the hotel occupancy tax, the agency must file a refund claim including all information required by the county or municipality on the form provided by the county or municipality. Texas Tax Code Sections 352.007(d,e), 351.006(d,e)

Back to Top

PDF documents require the latest version of Adobe Acrobat Reader.