Hotel and Motel Occupancy Tax

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This section contains information regarding the Hotel Occupancy Tax contained in Chapter 90 of the City of Baytown Code of Ordinances. Included are the Code of Ordinance, Chapter 90; a schedule of the exemptions allowed under this ordinance; and the reporting form that all hotels and motels shall use when reporting the occupancy tax collected and payable to the City of Baytown.

The State of Texas, as well as cities and certain counties, are authorized to impose a hotel occupancy tax in accordance with Chapters 156, 351 and 352 of the State Tax Code. The Tax Code provides that cities may elect to impose a rate not to exceed seven percent (7%) of the price paid for a room that costs $2 or more each day that is ordinarily used for sleeping. Included in these chapters are provisions for exemptions from the collection of this tax at the state and local level.

As authorized by the State Tax Code, Chapter 90 of the City’s Code of Ordinances currently provides for the levy, collection, and reporting of the Hotel Occupancy Tax in the amount of seven percent (7%) on the consideration paid for a room in a hotel that costs $2 or more a day that is ordinarily used for sleeping.

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