General Instructions for Remitting TPID and HOT.
Tourism Public Improvement District (TPID) Calculation
| A. (Total Gross Receipts) |
All charges for sleeping accommodations including any sleeping accommodations claiming an exemption. (Sum of all rates charged to customer) Do not include charges received from use of meeting rooms and/or banquet space. |
| B.1 (Federal Employee Exemptions) |
Federal government employees travelling on official business. |
| B.2 (State official and other exemptions) |
Texas state employees who present a state hotel exemption Photo ID, Foreign Diplomats who present a tax exemption card and certain non-profits that have been issued a letter of hotel tax exemption by the Comptroller’s office. See EXEMPTIONS page for additional details. |
| B.3 (Permanent Residents) |
Any occupant that has paid for a consecutive 30 days or indicated by writing their intent of occupying the sleeping room for a consecutive 30 days. |
| B. (Total Allowable Exemptions) |
B.1 + B.2 + B.3 |
| C. (Net Taxable Receipts) |
A – B |
| D. (Net TPID Taxable Receipts) |
|
| E. (TPID 2%) |
C*.02 |
| F. (Total TPID Penalties and Interest) |
Failure to pay by the due date will result in a 5% penalty. An additional penalty of 5% of the tax due shall be paid if the tax is not paid within 30 days from the date the tax was due. Another penalty of 5% of the tax due shall be paid if the tax was paid within 60 days from the date the tax was due. Delinquent taxes shall draw interest at 10% per annum beginning 60 days from the date the tax was due |
| G. (TPID + TPID Penalties and Interest) |
E + F |
Hotel Occupancy Tax (HOT) Calculation
| H. Net Hotel Taxable Receipts |
Line C |
| I. 2% TPID |
Line E |
| J. Total Taxable Receipts |
H + I |
| K. Hotel Occupancy Tax 9% |
J*.09 |
| L. (Total HOT Penalties and Interest) |
Failure to pay by the due date will result in a 5% penalty. An additional penalty of 5% of the tax due shall be paid if the tax is not paid within 30 days from the date the tax was due. Another penalty of 5% of the tax due shall be paid if the tax was paid within 60 days from the date the tax was due. Delinquent taxes shall draw interest at 10% per annum beginning 60 days from the date the tax was due. |
| M. Total HOT Tax due |
K + L |
| N. 7% portion of HOT Tax |
M*(7/9) |
| O. 2% portion of HOT Tax |
M* (2/9) |
| P. (Total Number of Rental Units in Property) |
How many rooms does your property have? |
| Q. (Extended Stay Occupied Rooms) |
How many rooms are being occupied by permanent residents as of the last day of the month? |
| R. (% Permanent Residents) |
B3 / A |
| S. Online Travel Companies |
Does your property receive reservations from Online Travel Companies? |
Mail payment and form to
City of Arlington – Treasury Division
PO Box 90231
MS 63-0800
Arlington TX 76004-3231