34 Tex. Admin. Code § 3.163 - Refund of Hotel Occupancy Tax
(a) State
agency. A state agency is an agency, institution, board, or commission of the
State of Texas other than an institution of higher education as defined in
Education Code, §
61.003.
(b) Refunds. A state agency may request a
refund for each fiscal year quarter for the state hotel tax paid directly to a
hotel or the amount of state hotel tax for which the agency reimbursed a state
employee on a state travel voucher. A state agency that uses the Uniform
Statewide Accounting System (USAS) will receive its state hotel tax refund by
way of USAS. A state agency must directly contact the applicable city or county
to apply for a refund of municipal or county hotel tax for which the agency
reimbursed a state employee.
(c)
Time limitation. A state agency may apply for a refund of state hotel tax no
later than two years after the end of the fiscal year in which the travel
occurred as provided by Government Code, Chapter 403, Subchapter E. A state
agency may apply for a refund of municipal or county hotel occupancy tax for
each calendar quarter according to the local city or county ordinance. In the
absence of a local ordinance, the same time limitation that applies to the
refund of state hotel tax will apply to municipal and county taxes.
(d) Documentation required.
(1) Documentation must be maintained to
substantiate the claim, including a copy of the hotel folio, billing statement,
invoice, or other document, that contains the following information:
(A) name of the hotel;
(B) location address of hotel;
(C) name of city where hotel is
located;
(D) name of county where
hotel is located;
(E) date(s) of
lodging;
(F) amount of state,
municipal, and county hotel tax paid separately stated;
(G) method of payment (travel voucher
reimbursement, state credit card, state purchase order, direct billing, other);
and
(H) name of employee, if tax
reimbursed on travel voucher.
(2) A municipality or county may, by local
ordinance, require additional documentation or require documentation be
submitted with a claim for refund of local tax.
(e) Separate refund claim required. A
separate refund claim form must be filed with each municipality or
county.
(f) Form. Each claim for
refund for state hotel occupancy tax must be filed on a form furnished by the
comptroller. The municipal and county hotel occupancy tax refund claim form,
herein adopted by reference, must be substantially in the form set out as
follows. Copies of the certificate are available for inspection at the office
of the Texas Register or may be obtained from the Comptroller of Public
Accounts, P.O. Box 13528, Austin, Texas 78711-3528. Copies may also be
requested by calling 512-463-4600 or our toll-free number
1-800-252-1385.
Notes
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