Hotel Occupancy Tax (HOT) Reporting

WHO MUST FILE

Article 10.03 of the City of Cedar Park Code of Ordinances requires all hotels in Cedar Park to collect a hotel occupancy tax of 7% of the price paid to rent a room used for sleeping for less than 30 days. 

A hotel is defined as a building or any other facility in which members of the public obtain sleeping accommodations for consideration. The term includes, but is not limited to, a hotel, motel, tourist home, tourist house, lodging house, inn, rooming house, bed and breakfast, trailer house, trailer motel, and short-term rental. The term does not include hospitals, sanitariums, nursing homes, university or college dormitories, or oilfield portable units, as defined by Texas Tax Code section 152.001.

WHEN TO FILE

The City of Cedar Park requires hotel operators to submit collected hotel occupancy taxes to the City monthly or quarterly, accompanied by the Cedar Park Hotel Occupancy Tax Report (see Forms below). Calendar quarters are as follows: Quarter 1 (January-March), Quarter 2 (April-June), Quarter 3 (July-September), Quarter 4 (October-December).  The Cedar Park Hotel Occupancy Tax Report and payment of taxes are due by the last day of the first calendar month following each calendar quarter. Example:  Quarter 3 taxes would be due by July 31st.  July is the first calendar month after the third quarter and the last day of July is the 31st.

Please note the State of Texas has a separate hotel occupancy tax reporting procedure and the Cedar Park Hotel Occupancy Tax Report directly correlates with the information required in the State reporting documents.  State reporting requirements and documents can be found here.