CITY OF FORT WORTH HOTEL OCCUPANCY TAX … Hotel...Texas Tax Payer Number Report Month Ending Date...

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Hotel Name

Hotel Address P.O. Box/Apt. Number

City State Zip

Phone Number Fax Number Email

Texas Tax Payer Number Report Month Ending Date

NOTE: We encourage you to make payment using our online Hotel Tax Application. However, if you choose to pay by check, please make it

payable to: The City of Fort Worth, FMS Revenue and mail it with this report to:

JP Morgan Bank

City Of Fort Worth

P.O. Box 99005

Fort Worth TX 76199-0005

I declare that, to the best of my knowledge, the information contained in this report is true and accurate.

(A) Total Room Receipts

Less Exemptions: 1. Permanent Resident

Any occupant who has or shall have the right to occupancy of any room or rooms, sleeping space or facility in a hotel for at least 30 consecutive days during the current calendar year or preceding year.

2. Employees of U.S. Government Entities (Inc. Military) on Official BusinessHotel must keep copies of verified exemption documents/ID on file

3. Diplomatic Personnel With U.S. State Dept. Tax Exemption CardSpecifically Exempting Hotel Stays

Hotel must keep a copy of the Exemption Card on file

(B) Total Exemptions [1 + 2 + 3]

(C) Total Non-Exempt Receipts Before Tourism PID Assessment [A - B]

(D) Tourism Public Improvement District (PID) Assessment [(C) x 2%]

NOTE: Does this Hotel have 100 or more rooms? YES – Calculate 2% of the total non-exempt receipt on line (C) No – Enter $0.00 on Line (D) instead

(E) Total Non-Exempt Receipts After PID Assessment [C + D]

(F) Hotel Occupancy Tax [(E) x 9%]

(G) Penalty -(15% If Report is Filed or Tax is Paid After Due Date) [(D+F) x 15%]

(H) Interest - (10% Per Annum Each Month After Due Date)[(D+F) x 0.833%] x Number of Months Payment was Overdue

Total Amount Due and Payable [(D) + (F) + (G) + (H)]

Taxpayer or Duly Authorized Signature:______________________ Name and Title: _________________________________________ Date: __________________________________________________

CITY OF FORT WORTH

HOTEL OCCUPANCY TAX REPORT (Use this Form for Reporting Months starting January 2018)

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CITY OF FORT WORTH HOTEL OCCUPANCY TAX EXEMPTION GUIDE

1. Permanent ResidentAny occupant who has or shall have the right to occupancy of any room or rooms, sleeping space or facility in a hotel for at least 30 consecutive days during the current calendar year or preceding year are exempt.

Guests who occupy a hotel room for 30 or more consecutive days are considered permanent residents and are exempt from hotel tax as long as there is no interruption of payment during that period.Guests who notify the hotel in writing of their intention to stay 30 or more consecutive days, and who actually stay for at least the next 30 consecutive days, will be exempt from the date of notification. Guests who do not notify the hotel must pay the tax for the first 30 days and thereafter will be exempt.

NOTE: The hotel must keep stay records of guests taking permanent resident exemption

2. Employees of U.S. Government Entities (Inc. Military) on Official BusinessEmployees of U.S. government agencies (including military personnel) traveling on official business are exempt from state and local hotel taxes.

State EmployeesWith few exceptions, employees of state agencies, boards, commissions and institutions are not exempt and must pay state and local hotel taxes.

Contractors working for the State of Texas or the federal government are not exempt from state or local hotel taxes.

Employees of city and county governments are not exempt from state or local hotel taxes

For designated Texas state employees – mostly judicial officials, heads of agencies, and members of state boards, commissions and the Texas Legislature – the employing agency will issue a special hotel tax exemption photo ID or card . These employees are exempt from state and local hotel taxes.

NOTE: The hotel must verify and keep records of the hotel tax exemption photo ID or card

3. Diplomatic Personnel With U.S. State Dept. Tax Exemption Card Specifically Exempting Hotel StaysDiplomatic personnel with a hotel tax exemption card issued by the U.S. Department of State are exempt from state and local hotel taxes.

Diplomatic Tax Exemption Cards labeled as “Personal Tax Exemption” are used by eligible foreign diplomatic and consular mission members to obtain exemption. The card is intended to be used solely for the benefit of the individual identified and pictured on the card. The use of a personal Diplomatic Tax Exemption Card is not transferable and cannot be loaned to a family member or friend, regardless of his/her eligibility for exemption from taxation.

NOTE: The hotel must verify and keep records of the personal tax exemption card issued by the U.S. Department of State

Quick Reference Guide for HotelsTexas Comptroller of Public Accounts

Last Updated July 21, 2016

This publication is intended as a general guide and not as a comprehensive resource on the subjects covered. It is not a substitute for legal advice. Page 2 of 6 Room Revenue

HOTEL ROOM REVENUE

Revenue Description Taxable Yes or No Tax Type Additional Comments Authority

1. Transient Rooms Revenue YesHotel

Occupancy

The state hotel occupancy tax rate is 6%. Cities and authorized counties and special purpose districts may impose additional local hotel taxes that are administered and collected by the local taxing authorities.

Tex. Tax Code §156.052

Hotel tax is due when the full room rate is paid and cancellation is within 30 days of the scheduled stay.

*Fees paid that are less than the room rate are nottaxable, such as a percentage or sliding scale.

3. Complimentary Rooms Provided at No Charge:

a. Guests No Hotel tax is not due if hotel receives no consideration for the room.

b. Employees No

Hotel tax is not due if hotel receives no consideration for the room. An internal reimbursement or internal payment within a company for the use of a room is not taxable (e.g , a hotel company makes an internal transfer to a specific hotel in which the hotel company's employee stayed while inspecting the hotel).

Hotel tax is not due if the hotel receives no consideration for the room. *Any barter or trade for a room is taxable.

4. Early Departure Fee No Early departure fees are not taxable, unless equal to the room rate (see Room Cancellation Fee). Tex. Tax Code §156.051(a)

5. Late Departure Fee No Late departure fees are not taxable, unless equal to the room rate (see Room Cancellation Fee). Tex. Tax Code §156.051(a)

Room attrition fees are taxable only if by paying the fee a person has paid the consideration necessary to achieve the right to use or possess the room. In the example given, the group is charged the full price of rooms not rented and, therefore, the fee is taxable.

*An attrition fee that is based on a percentage or slidingscale is not taxable (see Room Cancellation Fee).

6. Room Attrition Fee(Fee charged because group did not fulfilltheir total event commitment. Forexample, an event blocked 200 rooms,but only 150 rooms were rented andoccupied and the event was charged apenalty for 50 rooms not rented.)

Yes*Hotel

Occupancy

Tex.Tax Code §156.051(a); Comptroller's Decision Nos. 24,654 and 40,676 (STAR Accession Nos. 8906H0952A07 and 200201878H)

c. Travel Agents, Advertisers, etc. No* Tex. Tax Code §§151.005 and 156.051(a)

2. Room Cancellation Fee Yes*Hotel

Occupancy

Tex. Tax Code §156.051(a); Comptroller's Decision Nos. 24,654 and 40,676 (STAR Accession Nos. 8906H0952A07 and 200201878H)

Tex. Tax Code §156.051(a)

A GUIDE TO DETERMINE YOUR GROSS ROOM RECEIPT




7. Packages (e.g. , golf, honeymoon, andski packages) Yes

Sales, Hotel Occupancy,

or Mixed Beverage

When the bill to the customer is lump sum, the entire amount is subject to hotel tax; when the bill separately states the room charge from the other package items, the room charge is subject to hotel tax. The other separately listed package items may be subject to different taxes, such as sales or mixed beverage taxes.

34 Tex. Admin. Code §§3.162 and 3.293

8. Rooms for resale sold to:

a. Tour operators Yes*Hotel

Occupancy

b. Meeting planners Yes*Hotel

Occupancy

c. Online travel companies and otherswho resell rooms Yes*

Hotel Occupancy

When the banquet or meeting room is located inside the hotel (building with sleeping rooms), the hotel must collect the 6% state hotel tax, unless an exemption applies. Local hotel taxes are only imposed on sleeping rooms.

*When the banquet or meeting room is located in abuilding separate from the hotel, the hotel shall notcollect hotel tax.

10. Banquet/Meeting Room Revenue (Meals Served)

a. Room located inside hotel (buildingwith sleeping rooms) - Separated billing Yes

Hotel Occupancy and Sales

Collect sales tax on the charge for food; collect the 6% state hotel tax (not local) on the charge for the banquet/meeting room.

Tex. Tax Code §§151.314(c-2) and 156.051; 34 Tex.Admin. Code §3.162

b. Room located inside hotel (buildingwith sleeping rooms) - Lump sum billing

YesHotel

Occupancy Collect the 6% state hotel tax (not local) on the lump-sum charge.

Tex. Tax Code §156.051; 34 Tex. Admin. Code §§3.162 and 3.293

Texas hotel tax laws do not have a resale provision. Hotels should collect tax on the price paid for a room by persons who resell hotel rooms and by agents who obtain hotel rooms on behalf of customers. The tax responsibilities of persons who obtain rooms for other persons is determined by their specific actions relating to control of a hotel room.

Tex. Tax Code §156.051

* This issue is currently being litigated.

9. Banquet/Meeting Room Revenue (NoMeals Served) Yes*

Hotel Occupancy

Tex.Tax Code §§156.051(a), 351.002(a), and 352.002(a); 34 Tex. Admin. Code §§3.162 and 3.293




c. Room located in a building separatefrom the hotel - Separated or lump sum billing

Yes Sales

Collect sales tax on the entire charge, even when the banquet/meeting room and food charges are separately stated. The hotel is a caterer of meals and collects tax on the total price for preparing or serving the meals, including separately stated expenses. A charge for the facility is an expense connected with the sale of the meal.

Tex. Tax Code §§151.005(6) and 151.314(c-2); 34 Tex. Admin. Code Section §3.293

11. Child Care Expenses No

Hotel tax is not due on separately stated charges for personal services, except those related to cleaning and readying a room for occupancy. A child care service is a personal service and not taxable.

Tex. Tax Code §156.051; 34 Tex. Admin. Code §3.162

12. Pet Fees YesHotel

Occupancy

13. Rollaway Bed Charges YesHotel

Occupancy

14. Refrigerator Charges YesHotel

Occupancy

15. Safe Charges YesHotel

Occupancy

16. Reward points redemption programs:Hotel pays a predetermined amount to arewards fund each time a member of thereward points program stays at the hotel;each time a member redeems points for afree room or upgrade, the rewards fundpays the hotel a predetermined amount.

No

Check with the local taxing authorities to determine local hotel tax policies regarding reward points redemption programs. State hotel tax is not be due on reimbursements from reward points redemption programs if hotel records show that the amount the hotel receives from the rewards fund is money previously paid to the fund by the hotel, excluding any administrative charges. Any amount received that exceeds the amount previously paid into the rewards fund, excluding administrative charges, is taxable.


Hotel tax is due on all charges for items or services, other than personal services or the use of a telephone, furnished in connection with the actual occupancy of the a room, including a charge for a pet, rollaway bed, refrigerator, or safe.

Tex. Tax Code §156.051; 34 Tex. Admin. Code Section §3.162



This publication is intended as a general guide and not as a comprehensive resource on the subjects covered. It is not a substitute for legal advice. Page 5 of 6 Miscellaneous Revenue

MISCELLANEOUS REVENUE

Revenue Description Taxable Yes or No Tax Type Additional Comments Authority

Note: Commissions paid to the hotel by outside vendors are not subject to tax.

Gift Shop:

1. Retail Video Rentals Yes Sales Rentals of tangible personal property are taxable.Tex. Tax Code §§151.005(2), 151.009, 151.010, and 151.051; 34 Tex. Admin. Code §3.294

2. Retail Food Sales Yes Sales

Collect sales tax on sales of prepared food (food sold ready for immediate consumption, food heated, or food sold with eating utensils), candy, individual ice cream sundries, and bakery items sold with plates or utensils.

Tex. Tax Code §§151.005(6) and 151.314; 34 Tex. Admin. Code §3.293

3. Retail Beer/Wine Sales (gift shop not covered by amixed beverage or private club permit) Yes Sales

When beer and wine are sold by a gift shop, the gift shop must collect sales tax and not mixed beverage taxes. The gift shop must have the appropriate permit from the Texas Alcoholic Beverage Commission (TABC) to sell beer and wine.

Tex. Tax Code §151.005(6); 34 Tex. Admin. Code §3.293

5. Retail Clothing Sales Yes Sales Sales of tangible personal property are taxable.Tex. Tax Code §§151.005(1), 151.009, 151.010, and 151.051; 34 Tex. Admin. Code §3.286

Newspapers with an average sales price of $3.00* or less per copy over a 30-day period are exempt.

*Average sales price of $1.50 or less before Sept. 1,2013.

7. Periodicals Yes SalesNon-subscription sales of magazines, news journals, and other periodicals that do not meet the definition of an exempt newspaper are taxable.


Miscellaneous Sales:

8. Telephone Commissions from Pay Phones No Commissions paid to the hotel by the telephone company are not subject to tax.

9. Prepaid Telephone Cards Yes SalesThe sale of a prepaid telephone card is the sale of tangible personal property and the hotel should collect sales tax on the price charged for the card.

Tex. Tax Code §§151.009, 151.010, and 151.051; 34 Tex. Admin. Code §3.344

A charge to send a fax is the sale of a telecommunications service and the hotel should collect sales tax on the charge. *A charge to receive a fax is taxable only when the faxoriginated in Texas.

6. Newspapers No Tex. Tax Code §151.319; 34 Tex. Admin. Code §3.299

10. Fax Charges Yes* SalesTex. Tax Code §§151.0101(a)(6), 151.0103(a), and 151.323(a); 34 Tex. Admin. Code §3.344



This publication is intended as a general guide and not as a comprehensive resource on the subjects covered. It is not a substitute for legal advice. Page 6 of 6 Miscellaneous Revenue

11. Photo Copier Charges Yes SalesA charge for a copy is the sale of tangible personal property and the hotel should collect sales tax on the price charged for the copy.

Tex. Tax Code §151.005(1); 34 Tex. Admin. Code §3.286

12. Audiovisual (AV) Equipment Rental:

a. Hotel owns AV equipment provided to guests usingbanquet rooms Yes

Sales and Hotel

Occupancy

Hotel should collect sales tax on separately stated charges for AV equipment when the hotel rents meeting or banquet rooms in the hotel and provides food. If the hotel does not provide food or the charge for the banquet room is a lump sum charge that includes food, AV Equipment, and the rental of the banquet room, the hotel should collect hotel tax.

Tex. Tax Code §§151.007(a)-(b), 151.009, 151.010,151.051, and 156.051; 34 Tex. Admin. Code §§3.162 and 3.293

b. AV company owns AV equipment provided to guestsusing banquet rooms Yes

Sales and Hotel

Occupancy

The hotel and AV company generally have a written agreement or authorization that the hotel is the AV company's billing and collecting agent. If so, as the agent for the AV company, the hotel must collect sales tax on the charge to the guest for the rental of the AV equipment from the AV company.

Tex. Tax Code §151.052(b)

13. Vending Machine Sales

a. Hotel maintains machine Yes Sales

Hotel must remit tax on total gross receipts from sales of soft drinks and candy; hotel must remit tax on 50% of total gross receipts from sales of food products (e.g. , chips, crackers, pretzels, milk, tea, coffee, and juice even if the juice is more than 50% vegetable or fruit juice by volume). Bottled water is not taxable.

b. Vendor maintains machine Yes Sales Vendor is responsible for tax, reported as described in Item 13.a. above.

15. Lease of Real Property

a. Space in hotel lobby Yes* Hotel Occupancy

State hotel tax (not local hotel tax) is imposed when a person pays for the use or possession or for the right to the use or possession of a room or space in a hotel costing $15 or more each day. *Providing lobby space to a person or organization for less than $15 a day, such as space for a registration table, is not taxable.


b. Space for restaurant No Hotel Occupancy

c. Space for gift shop No Hotel Occupancy

Tex. Tax Code §151.007(d); 34 Tex. Admin. Code §3.293(d)

An individual or business that has the right to use or possess a room in a hotel for at least 30 consecutive days (e.g. , one-year lease) is exempt from hotel tax.


PLEASE NOTE THAT THE ABOVE GUIDE TO DETERMINE THE GROSS ROOM RECEIPT IS PROVIDED BY THE TEXAS COMPTROLLER OF PUBLIC ACCOUNTS. YOU MAY ACCESS THE DOCUMENT FROM THE FOLLOWING WEB ADDRESS:

https://comptroller.texas.gov/taxes/hotel/reference-guide.php

CITY OF FORT WORTH HOTEL OCCUPANCY TAX … Hotel...Texas Tax Payer Number Report Month Ending Date...

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