San Angelo, TX Hotels & Lodging: Transient Occupancy Tax (2026)

00 or more, and the tax is charged on top of, not in place of, occupancy taxes imposed by other governmental agencies such as the state's own hotel tax. 091 defines "hotel" broadly to include hotels, motels, tourist homes, tourist courts, lodginghouses, inns and roominghouses, so a short-term rental offering sleeping accommodations for consideration falls within the definition, while hospitals, sanitariums and nursing homes do not. 092(b)-(d): permanent residents who have occupied a room for at least 30 consecutive days, the United States and Texas state agencies (other than institutions of higher education), and foreign diplomatic personnel plus federal and state employees traveling on official business, except state college and university personnel.

Every operator must collect the tax under sec. 093, and sec. 094 requires a monthly report to the Director of Finance on or before the last day of the following month, listing total consideration collected and tax due, along with a copy of the operator's state hotel occupancy tax filing. Revenue collected under sec. 095 may only be spent to promote tourism and the convention and hotel industry, consistent with Texas Tax Code chapter 351, and the city council may delegate management of tax-funded programs to a governmental entity or private organization that must keep the money in a segregated account and report to the council at least quarterly.

An operator who collects the tax may withhold up to one percent of the amount collected as a reimbursement for collection costs under sec. 097, but forfeits that reimbursement entirely if a report or payment is filed late. Sec. 098 places successor liability on hotel buyers, who must withhold enough of the purchase price to cover any unpaid tax until the seller produces a clearance certificate from the Director of Finance, issued within 60 days of a written request.