Hotel Occupancy Tax

Hotel Occupancy Tax Collections

Tourism can be a key contributor to economic development through the collection of a hotel occupancy tax. This tax provides much-needed tourism revenue to the City and can improve economic development opportunities for the entire area. Unlike the local sales tax, the occupancy tax is optional and can be imposed without voters' approval. The City of Tomball hotel/motel tax rate is 7% of net receipts.

Who Must File?

Sole owners, partnerships, corporations, or other organizations that own, operate, manage, and/or control any hotel, motel, bed and breakfast, inn, or other locations offering "sleeping rooms" for less than 30 days in the City of Tomball. This includes short-term rentals that are booked through such companies as Airbnb, VRBO, or any other short-term rental company. 

When do I File the Report?

Reports are filed quarterly and are due on the last day of the month following the end of each calendar quarter.

Where do I send the reports and payments?

The City of Tomball has chosen Avenu MuniServices as a partner to assist the City's staff in collecting the Hotel Occupancy Tax. 

Starting January 2024, Hotel Occupancy Tax Reports and payments can be submitted online. Additional information can be found below and on the online filing website at https://revds.com/taxpayer/. 

Forms

Hotel Occupancy Tax Grants

The City of Tomball provides grants to eligible entities through revenues collected from hotel occupancy taxes. Applicants must comply with all statutes and regulations related to the expense and use of HOT funds. The application period generally opens in June of each year, with applications being due around July 1 to be considered for funding in the following fiscal year. Contact the Finance Department with any questions regarding the HOT grant application.

The 2025-2026 application period is NOW OPEN.

Applications are now being accepted for the funding period of Oct. 1, 2025 to Sept. 30, 2026. Applicants should completed the application form (linked below) and return to the City no later than July 11, 2025*. Instructions and contact information should you need assistance with the application are listed on page 1 and 2 of the application. 

*Please note the application deadline has been extended to July 11, 2025.

Download 2025-2026 HOT Fund Grant Application (PDF)

What are HOT Funds Used For? 

Under Texas law, local HOT revenue can be used only to directly promote tourism and the convention/hotel industry. This means the proceeds should be spent on projects or events that result in visitors or attendees staying overnight in the community, generating more hotel occupancy tax. That is, all HOT funds must be used to directly encourage hotel stays. 

Provided the first test of directly promoting tourism and hotel activity is met, the expenditure then must fit into one of the categories authorized by statute. According to the Comptroller’s Data Analysis & Transparency Division, these categories include:

  • the construction, maintenance and operation of a convention or visitor center;
  • facilities and personnel for the registration of convention delegates;
  • advertising and promotional programs to attract tourists;
  • encouragement and promotion of the arts;
  • historical restoration and preservation projects;
  • advertising to encourage tourists to visit historic sites and museums;
  • signage directing the public to sights and attractions frequently visited by tourists; and
  • certain transportation systems serving tourists and hotel guests.