Arlington Tourism Public Improvement District (ATPID)

Overview

The Arlington Tourism Public Improvement District (ATPID) is made up of hotel and motel properties that have 75 or more sleeping rooms. These properties pay a 2% TPID on net occupancy receipts from sleeping rooms that are subject to Hotel Occupancy Tax. These funds are used to market and promote the City of Arlington as convention and tourism destination. The Arlington TPID went into effect October 15, 2016.

The term for the ATPID is 10 years and it is expected to collect approximately $39 million over the ten years. A board of directors consisting of participating ATPID hotel/motel members will direct the use of all funds generated. The City of Arlington authorized the creation of the District and must annually approve a budget. The board has contracted with the City to collect the funds, and with the Arlington Convention and Visitors Bureau to administer the programs and use of the funds.

Who Must File

Hotels/Motels with 75 or more sleeping rooms and part of the ATPID may be subject to a 2% TPID. There are currently 48 properties in the district.

Reporting Period

Starting January 1, 2017 TPID and Hotel Occupancy Tax (HOT) will be due on a monthly period. The TPID and HOT return and payment must be submitted on or before the 20th of the month following the monthly period. Penalties and interest will apply to late payments.

Prior to January 1, 2017, the TPID and HOT return and payment must be submitted on or before the last day of the month following the quarterly period:

Please Note:

  • A report must be filed even if no HOT is due.
  • Penalties and interest will apply to late payments.
    • 1st 5% Penalty Assessed on the first late day
    • 2nd 5% Penalty Assessed 30 days past due date
    • 3rd 5% Penalty Assessed 60 days past due date
    • 10% Interest Per Annum Begins 60 days past due date

ATPID Calculation

The ATPID is a two percent (2%) of the total price of a sleeping room or sleeping facility, said to include all goods and services provided by the hotel which are not ordinarily subject to sales tax. The only approved forms of payment are Checks and Money Orders.

Exemptions

TPID Exemptions are the same as for Hotel Occupancy Tax. See exemptions for Hotel Occupancy Tax.