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

Starting January 1, 2017 Hotel Occupancy Tax (HOT) will be due on a monthly period. The 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 tax 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 tax 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

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.


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