1. Hotel Occupancy Tax Declared Exempt For Evacuees and Relief Workers

The Governor of Texas, by way of proclamation, has exempted evacuees and relief workers from state and local hotel taxes.  Currently the Governor’s disaster declaration includes the following counties:

Aransas, Atascosa, Austin, Bee, Bexar, Brazoria, Brazos, Caldwell, Calhoun, Cameron, Chambers, Colorado, Comal, DeWitt, Fayette, Fort Bend, Galveston, Goliad, Gonzales, Grimes, Guadalupe, Hardin, Harris, Jackson, Jasper, Jefferson, Jim Wells, Karnes, Kerr, Kleberg, Lavaca, Lee, Leon, Liberty, Live Oak, Madison, Matagorda, Montgomery, Newton, Nueces, Refugio, San Patricio, Tyler, Victoria, Walker, Waller, Washington, Wharton, Willacy, and Wilson counties.

State and local hotel taxes are waived for evacuees of Hurricane Harvey. The tax waiver is for a period beginning on August 23, 2017 and ending on September 6, 2017.

The hotel occupancy tax waiver applies only to:

  1. persons with a home address in one of the counties mentioned in the Governor’s declared disaster area; and
  2. relief workers dispatched to a county that has been declared a disaster area.

The form used to claim the exemption and present to the hotel can be accessed here: https://comptroller.texas.gov/forms/12-302.pdf

2. 90 Day Extension to File State Tax Returns (e.g., sales tax returns) Can Be Granted by Phone at 800.252.5555

Texas Comptroller Glenn Hegar announced this week that taxpayers in declared disaster areas affected by Hurricane Harvey can postpone paying state taxes while they recover from storm-related losses. Businesses located in those areas can call the Comptroller’s office and request up to a 90-day extension to file and pay certain monthly and quarterly state taxes.  To request a tax filing extension, call the Comptroller’s toll-free tax assistance line in Austin at 800.252.5555.

For more information, contact Steven Moore.