FINANCE DEPARTMENT

In 2017, the 85th Legislature passed Senate Bill 1221 with the intent of increasing local government transparency while also allowing the public to better understand the state’s patchwork of municipal HOTs (Hotel Occupancy Tax). To comply with Tax Code Section 351.009, municipalities that impose certain HOTs now must annually report their tax rates and revenue amounts, including the percentage of revenue allocated for specific uses, from the preceding fiscal year.