Every person required to collect the Hotel Occupancy Tax must file a Report of Hotel Occupancy Tax quarterly with the City of Austin Controllers office showing the consideration paid for all room occupancies in the preceding quarter, the amount of permanent (30-day) and other exemptions granted, and the amount of the tax collected on such occupancies. A payment in the amount of the tax collected must be remitted with this report.
Reports and payments are due on the last day of the month following each quarterly reporting period (quarter ending March 31 due April 30, quarter ending June 30 due July 31, quarter ending Sept. 30 due Oct. 31, and quarter ending Dec. 31 due Jan. 31). A report is required even if no taxes are collected during the quarter.
If the due date falls on a weekend or holiday, the next business day is considered the due date. The valid U.S. Postal Service postmark date will be considered the payment date. In addition, because postmark dates may be controlled internally using mailing machines, the City's Financial Services Department must receive your report within five business days from the postmark date, or the return will be considered delinquent.
On the first day after the due date of the report, a 5 percent penalty will be assessed on the tax due. On the 61st day past the due date, an additional 5 percent penalty will be assessed on the outstanding tax due. Delinquent taxes shall draw interest at the rate of 10 percent per annum beginning on the 61st day from the due date. Delinquent payments are applied to penalties and interest first.
Every person is required to keep copies of all Hotel Occupancy Tax Reports. Austin Code Department may require a copy of the filed Quarterly Hotel Occupancy Tax Report for each quarter as part of the annual license renewal process.
The Quarterly Tax Report can be found for each property online after signing into your customer account.
You will get a screen where you choose the reporting period and year. You will enter the values for your receipts.