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.