Hotel Occupancy Tax Help Document

HOW TO

Report HOT lodging@georgetowntexas.gov

DASHBOARD Log into your account at https://georgetowntx-self.govplatform.com Select your property and click “File Taxes” under Registration options

When going to report, remember to report BY the 20th of each month.

Ex: Taxes for January are due by February 20th.

After the 20th of each month, late fees are automatically applied.

Click the green pencil icon to enter your revenue and exemptions.

REVENUE ENTRY

Enter your revenue for the month. You will only list an exemption if you have a guest staying over 30 days. See the exemption list for more info.

Please report zero for the month if you have no receipts to enter.

Start reporting income in the month you receive your permit. Please enter zero for months prior to that.

Once you have paid you can view your past payments and filings in your dashboard.

Contact Us The City of Georgetown’s Convention & Visitors Bureau covers the membership fee for all Georgetown lodging properties to the Texas Hotel & Lodging Association (THLA). As part of this membership, lodging properties have access to THLA assistance for questions related to hotel occupancy tax laws.

For any more questions, please contact us at lodging@georgetowntexas.gov or visit our website: georgetowntexas.gov/short_term_rentals

HOT Exemptions What qualifies as a HOT exemption?

Guests staying over 30 consecutive days at a lodging property are exempt from paying state and local hotel occupancy taxes.

What if a guest is staying over 30 days, spanning two months?

If a guest’s stay exceeds 30 consecutive days and spans across two months, the exemption should be reported in the month they check out of the short-term rental (STR). For example: If a guest arrives on January 15 and departs on February 20, you would report the revenue and exemption on February’s HOT report. If other guests stay at the STR for shorter durations during either of those months (e.g., for a weekend), you must report that income as taxable. Those stays are not exempt from HOT. Are cleaning fees subject to HOT? Yes, cleaning fees are subject to state and local hotel occupancy taxes because they are directly related to the use of a hotel room. The Tax Code explicitly states that cleaning fees are taxable. According to Sec. 351.002 of the Tax Code.

Are host service fees and management fees subject to HOT? No, “host service fees” are not subject to hotel occupancy taxes.

When do I enter an exemption on my HOT report in Host Compliance?

You only need to enter an exemption if you have a guest staying for over 30 consecutive days.

What records do I need to keep?

The STR operator needs to retain a written record from the guest of the guest’s intent to stay at least 30 days. This could be a confirmed reservation or booking, or some other documentation. This record will remain in the STR operator’s possession until the STR operator is audited by the City or State.