Texas Rental / transient occupancy tax

Rental / transient occupancy tax in Texas

The state hotel occupancy tax applies to paying for a room or space in a hotel costing $15 or more per day. Statute text: "A tax is imposed on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room or space in a hotel costing $15 or more each day" (Tex. Tax Code § 156.051(a)).

Verified Source: Tex. Tax Code § 156.051(a) · last checked 2026-10-16