SELECTION SUMMARY
도입 판단 요약
Local Hotel Occupancy Tax (HOT) data has been compiled by municipalities complying with Tax Code Section 351.009 since 2018. In January 2021, counties began reporting their HOT data in accordance with Tax Code Section 352.009. If local HOT data related to a specific municipality or county is not available in this dataset, it may be because that entity does not levy such a tax or that the local government failed to submit their information to the Comptroller's office within the specified reporting period. The data reported through the Comptroller's Local HOT Submission Form and available in this dataset is self-reported by submitting municipalities, counties, or third parties on their behalf and has not been independently verified by the Texas Comptroller of Public Accounts. Specific questions or concerns regarding a local government's HOT rate, revenue, allocations and/or submitted webpage links should be directed to that entity. General questions regarding this spreadsheet, Tax Code Sections 351.009 or 352.009 may be directed to the Comptroller’s Transparency Team, either by email (transparency@cpa.texas.gov) or by phone (844-519-5676).
이 제품의 적합 용도와 제한 조건은 아직 검수하지 않았습니다. 태그와 카테고리는 찾아가는 길이지 적합성 보증이 아닙니다.