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REPORTING PERIOD: The month (generally a standard calendar month) the receipts for sleeping rooms were collected (cash, check or charge) from the guest. WHEN TO FILE: Reports must be filed on or before the last day of the calendar month following the last day of the standard REPORTING PERIOD, by mailing the report and full payment to: City of San Antonio, Revenue Division, Hotel Occupancy Tax, PO BOX 839975, San Antonio, TX 78283-3975. When the DUE DATE falls on a weekend or City of San Antonio holiday, the DUE DATE shall be the next regular workday. A report must be filed for every period, even if there is no amount subject to tax or no tax due. AMOUNT OF TAX: The City of San Antonio tax rate is 9% of net receipts. The City also collects 1.75% for Bexar County. REPORTING FORMS: Use these forms for calculating and reporting Hotel Motel Occupancy Taxes to the City of San Antonio and Bexar County. The forms are in PDF downloadable format and require the Free Adobe Acrobat Reader to view. The form may be completed and printed locally.
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For Information Call
(210)207-8667
or click to email
EXEMPTION FORM:
A Texas Hotel Occupancy Tax Exemption Certificate
(Form 12-302) must
be filled out and retained for review by the City auditor for a period
of not less than one year from the date of full payment of the tax due
for that REPORTING PERIOD for each exemption granted. The hotel will
incur a tax liability for any exemption for which an allowable
“exemption certificate” is not on file and available for review, or
for any irregular exemption. Note: City of San Antonio and Bexar
County hotel occupancy exemptions are different than those allowed by
the State of Texas. Only exemptions granted by the City of San Antonio
and Bexar County will be honored, and taxes must be paid on all other
receipts. Do not deduct exemptions exceeding the amount of total
receipts for the single-month REPORTING PERIOD. Exemptions are granted
by the City of San Antonio and the County of Bexar for:
EXEMPTIONS:
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Permanent Resident is any occupant who has occupied or has paid for the exclusive right to occupy a particular sleeping room or rooms or sleeping facility in a hotel for at least thirty (30) consecutive days; however, one change of sleeping rooms or facility during the first thirty (30) days of occupancy in the hotel shall not terminate the status of the permanent resident. Any person who does not fully prepay for the first thirty (30) days is not a permanent resident during the first thirty (30) days of occupancy." (Use form Form 12-302)
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United States officer or employee of a U.S. governmental entity when traveling on or otherwise engaged in the course of official duties for the governmental entity with substantiating identification and documentation. (Use form Form 12-302)
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State of Texas officer or employee when traveling on or otherwise engaged in the course of official duties for the governmental entity who presents a “Hotel Tax Exemption Photo Identification Card,” or a “Hotel Tax Exemption Card” used in conjunction with another photo identification issued by the state, is exempt from paying the tax. A copy of the exemption card must be retained. (Use form 12-302.)
REFUNDS: A Hotel Occupancy Tax Exemption Certificate issued by the State of Texas Comptroller’s Office must be filled out at time of registration or payment. This certificate must be obtained maintained by the participating hotel or motel.
A refund may be applied for where allowable by forwarding a properly documented and completed City of San Antonio “Claim for Refund of City Hotel Occupancy Tax” form to the City of San Antonio, Division of Treasury, PO Box 839975, San Antonio, Texas 78283-3975.
A copy of complete hotel bill must be included with refund claim. Claims filed without a hotel bill will be rejected.
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