Hotel Revenue Taxability Matrix

The following matrix is only a guide for City of Austin Hotel Occupancy Tax. For more information on the Texas Hotel Occupancy Tax, please visit the State of Texas website.

Questions & Contact Information

If you have questions regarding the taxable status of a particular circumstance, please submit your inquiry in writing to our office with specific examples to receive a determination on the taxability. Submissions can be sent via email or mailed to:
City of Austin AFS - Hotel
PO Box 2920
Austin, TX 78768

City of Austin's Hotel Room Revenue Matrix

Revenue Description	Subject to Hotel Occupancy Tax?	Additional Comments
Transient Rooms Revenue	Yes	City Hotel Occupancy Tax is 11%. The State of Texas imposes an additional Hotel Occupancy Tax.
Guaranteed No Show Revenue	Yes*	City Hotel Occupancy Tax is due when the full room rate is paid and cancellation is within 30 days of the scheduled stay. *Fees paid that are less than the room rate are not taxable, such as a percentage or sliding scale.
Complimentary Rooms Provided at No Charge	No*	Complimentary Rooms are not subject to City of Austin Hotel Occupancy Tax if the Hotel receives no consideration for the room. *However, if the Hotel is reimbursed in any way, including barter or trade, the amount is taxable.
Early Departure Fee	No*	Early Departure Fees are not subject to the City of Austin Hotel Occupancy Tax *unless they are equal to the room rate.
Late Departure Fee	No*	Late Departure Fees are not subject to the City of Austin Hotel Occupancy Tax *unless they are equal to the room rate.
Cancellation Fees: A fee received because a reservation was cancelled	No*	Cancellation Fees are not subject to the City of Austin Hotel Occupancy Tax *unless they are equal to the room rate.
Attrition/Fees: Fee charged because group did not fulfill their total event commitment (Example: An event blocked for 100 rooms, only 50 were rented and occupied, penalty charged for 50 rooms not rented)	Yes*	Attrition fees are taxable only if by paying the fee a person achieves the right to use or possess the room. In the example given, the group is charged the full price of rooms not rented and, therefore the fee is taxable. *An attrition fee that is based on a percentage or sliding scale is not taxable.
Packages (Example: Golf, honeymoon)	Yes	When the guest folio is lump sum the entire amount is subject to Hotel Occupancy Tax for the City of Austin hotels; when the folio separately states the room charge from other package items, only the room charge is subject to Hotel Occupancy Tax.
Rooms for Resale sold to outside parties such as tour operators, meeting planners, or others who resale rooms	Yes	The property owner is responsible for collecting and remitting Hotel Occupancy Tax to the City of Austin on amounts charged to guests related to the use, cleaning and readying of a room for occupancy.
Banquet/Meeting Rooms	No	These rooms are not subject to Hotel Occupancy Tax for the City of Austin. State of Texas does collect Hotel Occupancy Tax on these rooms.
Cleaning Fees	Yes	The property owner is responsible for collecting and remitting Hotel Occupancy Tax to the City of Austin on amounts charged to guests related to the use, cleaning and readying of a room for occupancy.
Pet Charges	Yes	The property owner is responsible for collecting and remitting Hotel Occupancy Tax to the City of Austin on amounts charged to guests related to the use, cleaning and readying of a room for occupancy.
Pet Cleaning Fees	Yes	The property owner is responsible for collecting and remitting Hotel Occupancy Tax to the City of Austin on amounts charged to guests related to the use, cleaning and readying of a room for occupancy.
Childcare Expenses	No	Hotel Occupancy Tax is not due to the City of Austin on separately stated charges for personal services, except for those related to the use, cleaning and readying of a room for occupancy. Child Care Services are personal services and are not taxable.
Rollaway Bed Charges	Yes	The property owner is responsible for collecting and remitting Hotel Occupancy Tax to the City of Austin on amounts charged to guests related to the use, cleaning and readying of a room for occupancy.
Refrigerator Charges	Yes	The property owner is responsible for collecting and remitting Hotel Occupancy Tax to the City of Austin on amounts charged to guests related to the use, cleaning and readying of a room for occupancy.
Safe Charges	Yes	The property owner is responsible for collecting and remitting Hotel Occupancy Tax to the City of Austin on amounts charged to guests related to the use, cleaning and readying of a room for occupancy.
Telephone Charges	No	Hotel Occupancy Tax is not due to the City of Austin on separately stated charges for personal services, except for those related to the use, cleaning and readying of a room for occupancy.
Internet Charges	No	Hotel Occupancy Tax is not due to the City of Austin on separately stated charges for personal services, except for those related to the use, cleaning and readying of a room for occupancy.
Laundry Services	No	Hotel Occupancy Tax is not due to the City of Austin on separately stated charges for personal services, except for those related to the use, cleaning and readying of a room for occupancy.
Pay-Per-View Television	No	Hotel Occupancy Tax is not due to the City of Austin on separately stated charges for personal services, except for those related to the use, cleaning and readying of a room for occupancy.
Video Game Rental	No	Hotel Occupancy Tax is not due to the City of Austin on separately stated charges for personal services, except for those related to the use, cleaning and readying of a room for occupancy.
Self Parking	No	Hotel Occupancy Tax is not due to the City of Austin on separately stated charges for personal services, except for those related to the use, cleaning and readying of a room for occupancy.
Garage Parking	No	Hotel Occupancy Tax is not due to the City of Austin on separately stated charges for personal services, except for those related to the use, cleaning and readying of a room for occupancy.
Valet Parking	No	Hotel Occupancy Tax is not due to the City of Austin on separately stated charges for personal services, except for those related to the use, cleaning and readying of a room for occupancy.
Reservation Fees	Yes	City Hotel Occupancy Tax is 11% on all amounts charged to the guest related the use, cleaning and readying of a room for occupancy. The State of Texas imposes an additional Hotel Occupancy Tax.