Form HOT-AA is the Harris County Tax Assessor-Collector's form for a hotel owner who wants to name a lessee or another person as agent for hotel occupancy tax payments and filings. It is a hotel occupancy tax form, not one of the Harris County property tax forms, and the designation takes effect only when it is filed with the Tax Assessor-Collector's Office. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the agency publishes the original at hctax.net.
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What is HOT-AA?
Appointment of Agent for Online Tax Payments and Filing (Form HOT-AA), printed on the form as "Hotel Occupancy Tax Appointment of Agent for Online Payments and Filings," is the Harris County Tax Assessor-Collector form a hotel owner uses to designate a lessee or other person as the owner's agent for hotel occupancy tax payments and filings.
The form is built in four steps: the owner's name and address, the hotel property or properties covered (identified by TP# and hotel name), the agent's name and contact details, and the date the agent's authority ends. It closes with the signature of an authorized individual.
A designation does not take effect until it is filed with the Harris County Tax Assessor-Collector's Office. Once effective, it stays in force until the earlier of a written revocation filed by the owner or the owner's designated agent, or the expiration date, if any, entered on the form. Naming an agent on this form also revokes earlier designations of other agents for the hotel property shown on it.
The agency's hotel occupancy tax page places the form among its hotel tax resources: it says an agent acting for a person or company, or for owners of multiple hotels, must give written proof of authorization by completing this appointment. Owners who want to remove an appointed agent use a different document, the Removal of Agent from Tax Payments and Filing. Form HOT-AA appoints an agent; it is not the registration for online access and it does not report or pay any tax.
Who needs to file HOT-AA?
A hotel owner who wants someone else to handle hotel occupancy tax payments and filings online uses Form HOT-AA to designate a lessee or other person as agent. The form is signed by an authorized individual, who checks one of three boxes:
- the hotel owner;
- a property manager authorized to designate agents for the owner;
- another person authorized to act on the owner's behalf, other than the person being designated as agent.
The person named as agent cannot be the one who signs the designation. If the signer is not the hotel owner, the Tax Assessor-Collector may ask for a copy of the documents authorizing that person to designate agents or act for the owner.
The agency's hotel page also says that anyone acting as an agent for a person or company, or for those who own or represent multiple hotels, must provide written proof of authorization by completing this appointment. An owner with several hotels can cover them on one form by listing each or attaching a list.
Owners who want to remove a previously appointed agent do not use this form; the agency lists a separate Removal of Agent from Tax Payments and Filing.
When to file HOT-AA
File Form HOT-AA when the owner is ready to give an agent authority over hotel occupancy tax payments and filings; the designation does not take effect until the Harris County Tax Assessor-Collector's Office receives it.
The form sets no deadline of its own. Once effective, the designation lasts until the earlier of two events: a written revocation filed with the Tax Assessor-Collector's Office by the owner or the owner's designated agent, or the date you enter in Step 4 as the date the agent's authority ends. You may leave the end date to run on its own terms or set one, and either way a prior revocation still ends it.
Filing a new Form HOT-AA for the same hotel property revokes any earlier agent designation for that property, so file it when you intend to replace the current agent as well as when you name a first one.
Documents you need
- A list of all hotel property covered, attached instead of filling in the Step 2 table, if you choose not to list the properties on the form; write the total number of additional pages attached.
- Additional sheets giving the TP# and hotel name for each property, if you have more hotels than the table holds; write the number of additional sheets attached.
- Documents authorizing the signer to designate agents or act for the hotel owner, only if the signer is not the owner; the Tax Assessor-Collector may request a copy.
How to fill out HOT-AA
Enter the owner's name and address
In Step 1, write the hotel owner's name, phone number including area code, address, city, state and ZIP code.
Identify each hotel property
In Step 2, enter the TP #, hotel name and hotel address for every property over which the agent will have authority. The office may request more information to identify a property.
Attach a list if needed
Instead of listing properties in the table, you may attach a list of all property the appointment covers. Write the total number of additional pages attached in the lower right-hand corner of that section.
Identify the agent
In Step 3, enter the agent's name, phone number including area code, address, city, state and ZIP code.
Set the date the authority ends
In Step 4, enter the Date Agent's Authority Ends if you want the designation to expire on a set date. It stays subject to earlier written revocation by the owner or the owner's representative.
Sign and identify the signer
The authorized individual signs and dates the form and prints their name. Check one box: the hotel owner, a property manager authorized to designate agents, or another authorized person other than the designated agent.
Count additional sheets
If you attached extra sheets for more hotels, enter the number of additional sheets attached on the line provided, with the TP# and hotel name for each property.
Review and download the completed PDF
Check names, TP numbers and the signer box, then download or print the completed PDF from FillingPDF and file it with the Tax Assessor-Collector's Office as described under How to submit.
How to submit HOT-AA
The form says the designation takes effect when it is filed with the Harris County Tax Assessor-Collector's Office; it prints no mailing address, email address or portal for this form.
- Contact the Hotel Occupancy Tax Department: the agency's hotel occupancy tax page gives (713) 274-8151 and [email protected] for the department, and 713-274-8151 for the Collections Department. Ask there how the office wants Form HOT-AA delivered.
- Do not assume the registration channels apply: the email address and fax number (713-368-2549) on the agency page are given for the Hotel Occupancy Tax Registration for Online Payments and Filings, not for this form.
Before you send it, sign and date the form, check one signer box and, if you list properties on attached sheets, write the number of additional pages on the form. If someone other than the owner signs, be ready to supply the documents that authorize that person, because the office may request them. FillingPDF lets you fill out and download the PDF; submission follows the agency's channels.
Common mistakes to avoid
- Having the person being designated as agent sign the form; it must be signed by the owner, an authorized property manager, or another authorized person who is not the agent.
- Signing without checking one of the three boxes that say who the signing individual is.
- Leaving the TP# or hotel name blank for a property, or omitting a hotel the agent is meant to cover.
- Attaching a property list or extra sheets without writing the number of additional pages on the form.
- Assuming the agent has authority as soon as the form is signed; the designation does not take effect until it is filed with the Tax Assessor-Collector's Office.
- Naming a new agent without realizing it revokes earlier agent designations for the hotel property shown on the form.
- Signing for the owner without having documents ready that show your authority; the office may ask for a copy.
- Entering false information; the form warns that a false statement can be a Class A misdemeanor or a state jail felony under section 37.10, Penal Code.
Frequently asked questions
What is Form HOT-AA used for?
Form HOT-AA lets a hotel owner designate a lessee or other person as the owner's agent for hotel occupancy tax payments and filings with the Harris County Tax Assessor-Collector. It also serves as the written proof of authorization that agents for hotel owners must provide.
Is Form HOT-AA a Harris County property tax form?
No. It is a hotel occupancy tax form from the Harris County Tax Assessor-Collector. It appoints an agent to make hotel occupancy tax payments and filings and has no role in reporting or paying property tax.
When does an agent's authority under Form HOT-AA begin and end?
It begins when the form is filed with the Harris County Tax Assessor-Collector's Office, not when it is signed. It ends at the earlier of a written revocation filed by the owner or the designated agent, or the expiration date entered in Step 4, if any.
Who can sign Form HOT-AA?
The hotel owner, a property manager authorized to designate agents for the owner, or another person authorized to act for the owner. The person being designated as agent cannot sign. A non-owner signer may be asked for the documents showing that authority.
Can I appoint an agent for more than one hotel on one form?
Yes. List each property's TP#, hotel name and address in Step 2, or attach a list of all property covered or additional sheets with the TP# and hotel name for each. Write the number of additional pages or sheets attached on the form.
What happens to my previous agent when I file a new Form HOT-AA?
The previous designation is revoked. The form states that designating an agent on it revokes earlier designations of other agents for the hotel property shown on the form. To remove an agent without naming a new one, the agency lists a separate Removal of Agent form.
Where do I send Form HOT-AA?
File it with the Harris County Tax Assessor-Collector's Office; the form prints no address of its own. The agency's hotel occupancy tax page lists (713) 274-8151 and [email protected] for the department, so confirm the delivery method there.
Can I fill out Form HOT-AA online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not connected to Harris County, and it does not file the form; you file it with the Tax Assessor-Collector's Office yourself.
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