Hotel Occupancy Taxes
Who Must File
Hotel Occupancy Tax (HOT) must be reported and remitted by an individual or entity owning, operating, managing, or controlling a hotel within the City of Georgetown. The term “hotel” includes hotels, motels, short term rentals, bed and breakfast, rooming houses, or other buildings where rooms are provided for consideration of two dollars or more per day. The City of Georgetown’s Hotel Occupancy Tax rate is 7 percent.
Complete and detailed records must be kept of all receipts reported and exemptions or reimbursements claimed so that reports can be verified. Failure to file this report and pay applicable tax may result in penalties pursuant to Section 4.20 of the City of Georgetown Code of Ordinances.
The revenue derived from the Hotel Occupancy Tax is used to promote tourism and the convention and hotel industry in Georgetown.
When to File
Reports and payments are due on or before the 20th day of each month following the month in which the tax is collected (i.e. when the taxable event occurred.) If the 20th falls on a weekend or holiday, taxes are due on the following day. Reports and payments must have a postmarked date of the 20th to avoid a penalty.
A report must be filed even if no tax is due for the reporting period.
Short Term Rental Information
According to state law, a short-term rental (STR) is a property that rents out all or a portion of a residential dwelling unit for a period of less than 30 days and not less than 12 hours. The collection and remittance of hotel occupancy tax is required for all short-term rentals (unless an exemption applies). STR properties located within the city limits of Georgetown are subject to 7% local hotel occupancy taxes in addition to 6% state hotel occupancy taxes. Hosts are responsible for collecting and remitting the taxes to the City of Georgetown through the hotel occupancy tax reporting process. Read more details about short term rentals, including a detailed FAQ.
Forms
City of Georgetown Hotel Occupancy Tax Report Form
Instructions for Completing Report
State of Texas Hotel Occupancy Tax
CHAPTER 4.20. – Room Occupancy Tax of the City of Georgetown Code of Ordinances
For assistance, please call (512) 930-3585 or E-mail HOT@georgetown.org
