Overview:

As of September 1, 2023 the Angelina County Hotel Occupancy Tax rate is 7% of taxable receipts.

Statutory Basis:

The statutory basis for the collection of Hotel Occupancy Taxes by Angelina County is the State of Texas Tax Code, Chapter 352: County Hotel Occupancy Taxes, Subchapter (A) Imposition and Collection of Tax; Sec. 352.002 (ee) H.B. 5178.

Who must File:

Any person within Angelina County, owning, operating, managing, or controlling any hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast from guests staying 30 days or less (excluding the City of Lukin and the City of Diboll).  Additionally, a short-term rental (STR), defined as the rental of all or part of a residential property to a person who is not a permanent resident, is subject to Hotel Occupancy Tax (HOT). The Texas Administrative Code also includes manufactured homes, skid mounted bunk houses, residency inns, condominiums, cabins and cottages within the definition of a “hotel” if the facility is rented for periods of 30 days or less. Hospitals, sanitariums, nursing homes, dormitories or other non-hotel housing facilities owned by institutions of higher education, and oilfield portable units do not collect the tax.

Each STR property must have a license certificate number, therefore property owners are required to obtain the license certificate by registering each property via an online platform.

Online Reporting and Paying Service:

For the convenience of our HOT taxpayers, Angelina County provides an online system for reporting and paying taxes.  The County does require you to file zero-dollar reports, even when no tax is due.

Credit Cards Accepted:  Visa, Mastercard, or Discover

Pay \ Report Hotel Occupancy Tax Now

 Reports and payments must be received by the end of each quarter as follows:

  • 1st quarter ending March 31st – due no later than April 20th
  • 2nd quarter ending June 30th – due no later than July 20th
  • 3rd quarter ending September 30th – due no later than October 20th
  • 4th quarter ending December 31st – due no later than January 20th

Late payment penalties and interest will be assessed on all payments received after the due date.

Questions:

Contact the Angelina County Auditor’s Office
Phone: (936) 634-8233
Email:  HOT@angelinacounty.net