Hotel Occupancy Taxes

The City of Longview supports a variety of community-based programs and activities that enrich local tourism in efforts and increase the local economy. Funding for these programs and activities are supported in part by Hotel/Motel Tax revenues.

Local hotel owners, operators, or managers must collect hotel taxes from their guests. For the purposes of the tax, a hotel is considered to be any building in which members of the public rent sleeping accommodations costing $2 or more per day. The tax covers hotels, motels, and bed and breakfasts, as well as condominiums, apartments, and houses rented for less than 30 consecutive days. Local hotel owners, operators, or managers must report the monthly collections on the Hotel/Motel Occupancy Tax Report listed below. In accordance with City Ordinance, all tax collections and monthly tax collection reports are due within a month of the collection date.

Municipalities that impose certain Hotel Occupancy Taxes (HOT) now must annually report their tax rates and revenue amounts, including the percentage of revenue allocated for specific uses, from the preceding fiscal year.  This is to comply with Tax Code Section 351.009.