Every person owning, operating, managing, or controlling any hotel or collecting payment for occupancy in any hotel shall collect the Hotel Occupancy Tax from their guests for the City of Austin.
A Hotel is any building or buildings in which the public may obtain sleeping accommodations for a cost of 2 dollars or more each day for a consecutive duration of 30 days or less. This includes, without limitation, hotels, motels, tourist homes, vacation rentals by owner, houses or courts, lodging houses, inns, hostels, rooming houses, bed and breakfasts, short-term vacation rentals or other buildings where rooms are furnished for consideration. It does not include hospitals, sanitariums or nursing homes.
Source: 1992 Code Section 5-3-1:Ord, 031204-10; Ord. 031211-11
Only properties in Austin’s Full Purpose Jurisdiction should collect the City of Austin’s Hotel Occupancy Tax. Check the property jurisdiction here: http://www.austintexas.gov/gis/JurisdictionsWebMap/
The revenue derived from the Hotel Occupancy Tax is used to promote tourism and the convention and hotel industry in Austin.