Municipal Hotel Occupancy Tax Reporting

In the early 1970s, the Texas Legislature authorized municipalities to begin collecting the local hotel occupancy tax (HOT). In 2017, the 85th Legislature passed Senate Bill 1221 with the intent of increasing local government transparency while also allowing the public to better understand the state’s patchwork of municipal HOTs. To comply with Tax Code Section 351.009, municipalities that impose certain HOTs now must annually report their tax rates and revenue amounts, including the percentage of revenue allocated for specific uses, from the preceding fiscal year. Below is Sugar Land’s FY22 Municipal HOT report.

Fiscal Year 2024 Municipal HOT Report for Sugar Land, Texas

Texas Comptroller’s Annual Hotel Occupancy Tax (HOT) Report
Type of Local Government	City
Name of Local Government	Sugar Land
Report Year (i.e. the local government's most recent completed fiscal year)	2024
Contact Name	Nhan Le
Contact Phone	(281) 245-4512
Contact Email	nle@sugarlandtx.gov
Tax Rate:	7%
Total revenue collected during the most recently completed fiscal year	2,988,607.86
Total revenue allocated during the most recently completed fiscal year	2,431,971.78
Total unspent revenue collected in any preceding fiscal year	2,461,117.78
Total unspent revenue that remains in possession of the local government	3,255,299.21
	Allocation Breakdown (Amount)
Convention center facilities or visitor information centers	95,183.09
Advertising to attract tourists, delegates, or registrants	555,169.69
Day-to-day operations, supplies, salaries, office rental, travel expenses, and admin costs	443,394
To pay bonds and debt services	1,338,225
	Percentage of Total
Convention center facilities or visitor information centers	3.91%
Advertising to attract tourists, delegates, or registrants	22.83%
Day-to-day operations, supplies, salaries, office rental, travel expenses, and admin costs	18.23%
To pay bonds and debt services	55.03%