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Hotel Occupancy Tax Information
Chapter 1, General Provisions, Section 11 of the Code of Ordinances authorizes the City of College Station to levy a Hotel Occupancy Tax equal to 7% of the consideration paid by the occupant of any hotel where the cost of occupancy is at the rate of $2.00 or more per day. On the 20th day of the month following the month of collection, every person required to collect the tax must file a report with the City's Accounting Office. Payment of taxes collected for the reporting period are due at the same time the report is filed. In addition, a copy of the Texas Hotel Occupancy Tax report should be furnished to the City.
Failure to file the required reports and to remit payment is a misdemeanor punishable by a fine and a penalty of 15% of the tax due for each thirty (30) days that the report is not filed or the payment is not made.
Due Date | Monthly: 20th day of the month following the end of each calendar month. (For example, April 20 for March activity) |
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Penalties |
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Interest | Past-due taxes are charged interest beginning 61 days after the due date. |
For questions, please contact Avenu Insights at 866-240-3665 or email supportmuni@avenuinsights.com.