THCRR announces elected 2022 Board Members
The Texas Hill Country River Region has issued a news release with the results of the 2022 Board of Director’s elections.
Names are listed in alphabetical order:
THCRR is governed by a seven member Board of Directors consisting of the County’s lodging owners and business owners. Directors are elected to serve a 3-year term.”
“LOCAL HOTEL OCCUPANCY TAX OVERVIEW
The variety of lodging options available in Texas is as diverse as the Lone Star State itself, ranging from traditional hotels and motels to trendy treehouses and tiny houses. But no matter the differences in these accommodations, they all have one thing in common: they are all subject to Texas’ State Hotel Occupancy Tax .
In addition, cities and counties in Texas can levy a Local Hotel Occupancy Tax. Both taxes are commonly referred to as HOT.
The purpose of the local hotel occupancy tax is to promote tourism and the convention and hotel industry. Texas Tax Code Chapter 351 and Tax Code Chapter 352 give municipalities the authorization to levy a tax on a person who pays for the use of a hotel room, as defined by Tax Code Chapter 156.
Local HOT Businesses
Any business considered a hotel as defined in Tax Code Chapter 156 must charge HOT. This definition includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast.
The Comptroller added Rule 3.161 to the Texas Administrative Code to cover short-term room rentals such as Airbnb and HomeAway. Rule 3.161 also clarified the definition of hotel accommodations listed in the Tax Code, to now include manufactured homes, skid mounted bunk houses, residency inns, condominiums, cabins and cottages.”
Related
