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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Hotel occupancy taxes
Exception for certain state officers or employees

A state officer or employee for whom a special provision or exception to the general rate of travel expense reimbursement under the General Appropriations Act applies is not required to pay a state, county or municipal hotel occupancy tax collected by a commercial lodging establishment in Texas. The officer or employee must be provided with photo identification provided by his or her agency verifying the person's identity and exempt status. Texas Tax Code Section 156.103(d)

Commercial Lodging Establishment
(1) a motel, hotel, inn, apartment, house or similar establishment that provides lodging to the public for pay; or (2) a person or establishment that provides lodging for pay that the Comptroller determines to have a sufficient number of the characteristics of a commercial lodging establishment for the purposes of the Travel Regulations Act. Texas Government Code Section 660.002(5) The term includes lodging provided by: (1) a governmental entity on property controlled by that entity; or (2) a religious organization on property controlled by that organization; or (3) a private educational institution on property controlled by that institution.
County
When used in a provision that applies to states other than Texas, this term includes a parish of Louisiana.
General Appropriations Act
The Texas General Appropriations Act (GAA) covering current Biennial.
State Employee
An individual employed by a state agency, including a key official. Texas Government Code Section 660.002(20) The term includes prospective state employees and aircraft pilots.
Travel Expense
A meal, lodging, transportation or incidental expense. Texas Government Code Section 660.002(21)
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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