The City of Amarillo requires all businesses, whether currently engaging or about to engage as a lodging provider with the city, to file monthly Hotel Occupancy Taxes and annual Hotel Occupancy Tax Registration.
- CONTACT INFORMATION
- finance@amarillo.gov
- 806-378-2040 (Admin. Line)
- 806-378-6202 (Customer Line)
-
601 S Buchanan St
3rd Floor
Amarillo, TX 79101 -
Office Hours:
Monday – Friday
8:00 am – 5:00 pm
MONTHLY FILING FAQs
Required Filings
Monthly Hotel Occupancy Tax
Taxes are collected by Localgov, Amarillo’s chosen partner platform, on behalf of the City and the District. Reports and payments are due monthly by the 10th of the following month.
Zero Returns
Taxpayers are required to file a zero return if no revenues are generated for the filing period.
Annual Hotel Occupancy Tax Registration
All businesses, whether currently engaging or about to engage as a lodging provider with the city, are required to register via this form on an annual basis by January 1 each year. There is no fee for registration.
How to File Hotel / Motel Occupancy Taxes
The City utilizes Localgov for all hotel/motel occupancy tax (HOT) reporting. Hotel/motel occupancy taxpayers are required to register and file HOT monthly reports with Localgov.
Click here to visit the Localgov website to set up an online account and file.
Click here for Filing Guide Instructions.
For questions or assistance in setting up your account or filing please contact LocalGov’s customer service at 877-842-3037 or via email at service@localgov.org.
Hotel Occupancy Tax Rate
The current hotel occupancy tax rate in Amarillo, Texas is 7%. Additionally, a 2% tax rate is imposed for the Amarillo-Potter Events Venue District.
Tax Filing Due Dates
Monthly Filings are due on the 10th day of the month following the filing period. If the due date falls on a weekend of holiday, it will default to the next business day.
Example: August filing period taxes are due September 10.
Reporting
Total Room Night Available
Within the filing period selected, enter the total room nights available for rent.
Actual Room Nights Rented
Within the filling period selected, enter the actual room nights that were rented.
Gross Room Receipts
For the filing period selected, enter the total gross receipts BEFORE any exemptions claimed.
Exemptions
Certain stays are exempt from hotel occupancy taxes. If applicable, include these exemptions in your filing. Exemptions include:
- Permanent Residents — Person Contracted to Use Room 30 or More Consecutive Days
- State of Texas Officers or Employees of Agencies, Institutions, Boards, or Commissions
- Federal Agency Officers or Employees of US Federal Government Agency
For more information on hotel occupancy tax exemptions, click here to visit the State Comptroller’s website – Hotel Occupancy Tax Exemptions (texas.gov)
Tax Rate, Penalties, and Interest
Penalties
If tax is paid after the due date but the delay is less than a month, a penalty of 5% is applied. Otherwise, 10%
Interest
If tax is not paid by the due date, delinquent taxes begin accruing interest the day after taxes are due at a rate of 1% per month.
Hotel/Motel Tax FAQs
How do I file Hotel Occupancy Taxes?
Use the Localgov portal to register and file monthly reports. Visit Localgov’s website to set up your online account and file. Click here for the Localgov.org website.
What is the current Hotel Occupancy Tax rate in Amarillo?
The rate is 7%, with an additional 2% for the Amarillo-Potter Events Venue District.
When are monthly Hotel/Motel Tax filings due?
Filings are due by the 10th of the following month. If the 10th falls on a weekend or holiday, the due date is the next business day.
What information do I need to report for the Hotel/Motel Tax?
Report total room nights available, actual room nights rented, and gross room receipts before any exemptions.
Are there any exemptions to Hotel Occupancy Taxes?
Yes, for more details on exemptions for Hotel/Motel Taxes, click here to visit the State Comptroller’s website.
What are the penalties and interest for late payments for Hotel Occupancy Taxes
- Penalties: 5% for less than one month late, 10% for one month or more late.
- Interest: 1% per month starting the day after taxes are due.