Who Must File

You must file a Tax Form if you are a sole owner, partnership, corporation or other organization that owns, operates, manages, and/or controls any hotel, motel, “bed and breakfast inn”, private home, or other location offering “sleeping rooms” priced at Two or more Dollars ($2.00) per day.

Reporting Period

Hotel Occupancy Tax (HOT) is due monthly. HOT must be submitted before the 20th of the month following the month of collection. A HOT report must be submitted even if no tax is due for the month.

HOT Reporting Form for a property with less than 75 units – Monthly HOT Form.  
TPID/HOT Reporting Form for a property with 75 units or more – Monthly TPID/HOT Form.  

*Note: Taxpayers who owe less than $500 monthly on an average throughout the year, may submit HOT quarterly using the quarterly HOT form. Link to Quarterly HOT Form.

The quarterly reporting periods are as follows:

QTR 1 (JAN/FEB/MAR) Due by Apr. 20th
QTR 2 (APR/MAY/JUN) Due by Jul. 20th
QTR 3 (JUL/AUG/SEP) Due by Oct. 20th
QTR 4 (OCT/NOV/DEC) Due by Jan. 20th

Please Note:

  • A report must be filed even if no tax is due.
  • Penalties and interest for 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

Amount Of Tax

The City of Arlington levies a tax rate of nine percent (9%) 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. For hotels and motels included in the Arlington Tourism Public Improvement District (ATPID), the 2% TPID assessment fee is subject to the local 9% HOT tax. For more information regarding the ATPID assessment fee see ATPID page. The only approved forms of payment are Checks and Money Orders.

Exemptions

The following are allowable exemptions to the local tax:

  • A sleeping room occupied by a Permanent Resident is not subject to the tax.
  • An officer or employees of a governmental entity of the United States are exempt from paying the tax when travelling on official business.
  • Certain state employees (judicial officials, heads of agencies and members of state boards and commissions) are exempt from paying local taxes.
  • Certain non-profit entities are exempt from local taxes; they must provide a letter from the state comptroller’s office that authorizes their exempt status.

See Exemptions Page for more details