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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Lodging
Direct payment of lodging expenses

A state agency may directly pay a commercial lodging establishment, a credit card issuer or a travel agency for lodging expenses incurred by the agency’s employees. Texas Government Code Sections 660.114(a), 660.014(a)

Note: The amount of a state agency’s direct payment of a lodging expense may not exceed the amount that would have been reimbursed to a state employee for that expense. Applicable hotel occupancy taxes may be included in the direct payment.

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.
May Not
A prohibition against a specified action. The term does not mean "might not" or its equivalents. Texas Government Code Section 311.016(5)
State Agency
A unit of state government that uses appropriated funds to pay or reimburse a travel expense of a state employee. This includes the Teacher Retirement System of Texas and the Employees Retirement System of Texas. Texas Government Code Section 660.002(19)
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.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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