- Hotel Occupancy Tax
Hotel Occupancy Tax
About Hotel Occupancy Taxes
Hotel owners, operators or managers must collect state and local hotel occupancy tax from their guests who rent a room or space in a hotel costing $15 or more each day for State taxes and $2 or more per day for local taxes.
With the numerous sporting and entertainment events around the state, many homeowners rent their homes or rooms in their house to people attending these events. Persons leasing their houses for less than 30 days per guest must collect hotel occupancy tax from their customers in the same way a hotel or motel collects the tax from its guests. This includes Airbnb and VRBO rentals of less than 30 days.
In Jacksonville, the Hotel Occupancy Taxes are governed by the City Code of Ordinances, Chapter 18, Article II. Read the full ordinance here.
A hotel is defined as any structure or any portion of a structure, including any hotel, motel, inn, tourist house, tourist court, lodging house, rooming house, or bed and breakfast, containing guest rooms and which is occupied, or is intended or designed for occupancy, by paying guests, whether rent is paid in money, goods, labor, or otherwise. The meaning does not include hospital, sanitarium, nursing homes or the dormitory facilities at an institution of higher education.
State law requires local governments to annually report their hotel occupancy tax rates and revenue amounts, including the percentage of revenue allocated for specific uses, from the preceding fiscal year. The City’s report, using formatting and definitions provided by the Texas Comptroller’s Office, can be found by clicking here.
A hotel or short-term rental such as an Airbnb or VRBO within the City Limits must register with the City using the form below. There is no fee for registration. Registration Form
About Venue Taxes
A Venue Tax is an additional 2% Hotel Occupancy Tax, approved by voters, that is dedicated to support a venue project. On November 8, 2022, Jacksonville Voters approved a 2% Venue Tax to support renovation and operation of the main building located at the Cherokee Ranch Golf Course as a Civic Center.
Hotel Occupancy Taxes ate 6% at the State Level and 9% at the local level for a total of 15%.
Monthly: 20th day of the month following the end of each calendar month (for example, April 20 for March activity).
No tax shall be collected from a guest after becoming a permanent resident. A guest becomes a permanent resident either after thirty (30) continuous days' occupancy, or upon notifying the lodging provider in writing of his intention to occupy a guest room for longer than thirty (30) continuous days and the proceeds to actually occupy the guest room for such period. A guest who would express intent, but fails to stay thirty (30) continuous days, is not a permanent resident and is not excepted from the tax. However, a guest who expresses intent and does stay is excepted from the tax as of the date he notified the lodging provider of his intention.
Payment can be made for the local Hotel Occupancy Tax by filling out this form and making your payment at https://www.municipalonlinepayments.com/jacksonvilletx under Miscellaneous Payments.