Amarillo, TX Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 7% of room consideration
- Applies when
- Room costs $2.00+ per day
- Revenue use
- Tourism/convention promotion only
- Filing deadline
- 10th of each month
- Collection allowance
- 1% retained by operator, timely filed
- Max criminal fine
- $500 per day, Sec. 14-2-56(a)
Summary
Amarillo levies a 7% occupancy tax on any hotel room costing $2.00 or more per day, dedicated to tourism and convention promotion, with hotel operators required to enroll, collect, and file monthly reports or face fines and forfeited collection fees.
(a)There is hereby levied a tax upon the cost of Occupancy of any room or space furnished by any Hotel where such cost of Occupancy is at the rate of two dollars ($2.00) or more per day, such tax to be equal to seven (7) percent of the Consideration paid by the Occupant for such room to such Hotel.(b)Revenues derived from the Occupancy tax levied in subsection (a) above shall be used only to promote tourism and the convention and hotel industry, as provided in Chapter 351, Texas Tax Code, as now or hereafter amended.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 81).
Full Breakdown
' Section 14-2-51 defines 'Hotel' broadly to include motels, tourist homes, bed and breakfasts, rooming houses, dormitory space, and 'apartments or houses used for short term rentals,' for stays up to 30 consecutive days; hospitals, rehab centers, and nursing homes are excluded. Revenue is restricted under Section 14-2-52(b) to promoting 'tourism and the convention and hotel industry,' per Chapter 351 of the Texas Tax Code. Permanent residents (30+ consecutive days) and government employees on official duty are exempt under Section 14-2-52(c). Operators must enroll with the City Finance Department under Section 14-2-53(a), may retain 1% of collected tax to defray costs under Section 14-2-53(b), and must file a monthly report with the Tax Assessor/Collector by the 10th of each month under Section 14-2-54(a). The city may charge a credit-card convenience fee up to 5% of the tax payment under Section 14-2-53(d).
Violations & Fines
Failing to collect the tax, file the required report, or remit payment is an offense under Section 14-2-56(a), punishable by a fine up to $500 per day of violation. A late filer forfeits the 1% collection-expense allowance under Section 14-2-53(c), and Section 14-2-56(c)-(d) adds forfeiture penalties of 5% of the tax due for a late report or payment, plus another 5% if unpaid past 30 days; unpaid tax also accrues 1% monthly interest under Section 14-2-57, and the Tax Assessor/Collector may assess a lien against hotel property under Section 14-2-56(b).
Frequently Asked Questions
What is Amarillo's hotel occupancy tax rate?
Who is exempt from Amarillo's hotel tax?
When must hotel operators file occupancy tax reports?
Sources & Official References
Other rules in Amarillo
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