The Hotel Occupancy Tax is assessed against the occupants of rented rooms in hotels, motels, and bed and breakfasts. Both the city and the state collect taxes from the rental of these rooms. The state rate is 6% and the city rate is 7% for a combined hotel/motel tax rate of 13%. A hotel’s owner, operator, or manager must collect hotel taxes from their guests and remit these taxes to both the local municipality as well as to the state.
WHO MUST FILE: You must file this return if you are a sole owner, partnership, corporation, bed and breakfast or other organization that owns, operates, manages or controls any hotel or motel in the City of Bastrop or its ETJ. Complete and detailed records must be kept of all receipts reported, and exemptions or reimbursements claimed so that returns can be verified by a city auditor.
Returns are due quarterly, no later than the last day of the month following each quarterly period. Failure to file this return and pay applicable tax may result in collection action as prescribed by Article 1.1200; Sec. 1.1206 Penalties.
RETURNS MUST BE FILED FOR EVERY PERIOD EVEN IF YOU HAVE NO AMOUNT SUBJECT TO TAX OR NO TAX DUE.
Hotel Occupancy Tax Payment Form
Hotel Occupancy Tax Code
|
Increase size
Email
Print