Texas Local Hotel Occupancy Tax (HOT) Revenue and Allocations by Municipality

Local Hotel Occupancy Tax (HOT) data has been compiled by Texas municipalities since 2018 and counties since January 2021. The data is self-reported by local governments to the Texas Comptroller of Public Accounts and includes revenue, tax rates, and allocation percentages for various uses. Specific questions about the data should be directed to the reporting local government entity.

Use Cases

• Analyze revenue trends from Tax Code Ch. 351 Revenue and Local Govt Code Ch. 334 Revenue across Fiscal Year.
• Compare allocation strategies using Arts Percentages, Historical Projects Percentages, and Advertising Percentages by Local Government Name.
• Model the relationship between tax rates (Tax Code Ch. 351 Rate, Local Govt Code Ch. 334 Rate) and total revenue generated.
• Categorize and compare financial data by Local Government Type (e.g., city vs. county).

Strengths

• Data collection is mandated by state law (Tax Code Sections 351.009 and 352.009), providing a legal basis for reporting.
• Includes detailed breakdowns of revenue sources and allocation percentages across 20 columns.
• Contains data from 2018 for municipalities and from 2021 for counties, offering a multi-year view.

Limitations

• Data is self-reported by local governments and has not been independently verified by the Texas Comptroller.
• Row count and total dataset size are unknown, which may limit suitability assessment.
• Missing data for a locality may indicate non-levy of the tax or a failure to report, creating potential gaps.

Provenance

Source

Texas Comptroller of Public Accounts (data.texas.gov).

Collection Method

Self-reported by municipalities, counties, or third parties via the Comptroller’s Local HOT Submission Form.

Time Range

Municipal data from 2018, county data from January 2021 onward.

Freshness

Last updated 2024-03-01 02:07:44; freshness should be verified.

Geography

State of Texas, United States.