34 Tex. Admin. Code § 3.162 - Hotel Occupancy Tax Base and Collection of the Tax
(a) Tax Base.
(1) Definitions. The following words and
terms, when used in this section, shall have the following meanings, unless the
context clearly indicates otherwise.
(A)
Charges for personal services--Charges which are unrelated to the cost of the
actual occupancy of the room or rooms. Charges for personal services do not
include charges which are related to the cleaning and readying of a room for
occupancy.
(B) Occupancy--The use
or possession, or the right to the use or possession, of any room or rooms in a
hotel for any purpose.
(2) Charges subject to the tax. All charges
for items or services, other than personal services or charges for the use of a
telephone, which are furnished in connection with the actual occupancy of the
room are subject to the hotel occupancy tax. The taxable charges include
charges for the use of a television and charges for the furnishing of
additional beds or cots. These charges are includable within the tax base
whether or not separately stated.
(3)
Charges not subject to tax. Charges for personal services are not subject to
the hotel occupancy tax if they are separately stated. This includes charges
for room service, messenger service, and valet service.
(4) Package deals. If a hotel includes meals,
drinks, admission to tourist attractions, or any other unrelated benefit in the
charge for lodging, hotel occupancy tax must be paid on the entire amount. Only
if these charges are separately stated on the bill to the customer may they be
deducted from the amount subject to tax.
(b) Collection of Tax.
(1) A charitable, eleemosynary, educational,
or religious organization as defined in §
3.161 of this title (relating to
Definitions, Exemptions, and Exemption Certificate) that operates a hotel is
not exempt from the requirement to report and pay hotel occupancy
tax.
(2) The hotel occupancy tax
must be collected for the rental of meeting and banquet rooms located in a
building having sleeping accommodations.
(3) A person required to file a hotel
occupancy tax report may withhold 1.0% of the tax due as shown on the report as
reimbursement for the cost of collecting the tax. However, a person who fails
to report the tax when due or fails to pay the tax within the required time may
not claim the reimbursement.
Notes
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