Hotel Occupancy Tax

Hotel Occupancy Tax may be filed electronically starting September 13, 2021 using the Arlington Permits website.

• Instructions on how to use the electronic system for HOT

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.

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.

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

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 Reimbursement is subject to the local 9% HOT tax. For more information regarding the ATPID Reimbursement 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.

Visit our Exemptions page for more details.

• Guide to Calculating Hotel Charges(PDF, 491KB)