Form HOT-RA, Removal of Agent from Tax Payments and Filing, is the written request that ends an agent's authorization to handle Hotel Occupancy Tax payments and filings with the Harris County Tax Assessor-Collector. It is one of the Harris County Tax Assessor-Collector forms for hotel owners and their representatives, and it can be signed by the owner, an authorized property manager, another authorized person or the agent. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form is published by the Harris County Tax Assessor-Collector at hctax.net.
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What is HOT-RA?
Form HOT-RA, Removal of Agent from Tax Payments and Filing (printed on the form as "Hotel Occupancy Tax Removal of Agent from Online Payments and Filings") is the Harris County Tax Assessor-Collector form used to withdraw an agent's authority to make Hotel Occupancy Tax payments and filings for one or more hotel properties.
The Harris County Tax Assessor-Collector's Office removes an agent authorization on written request, and this form is that request. It names the owner, identifies the agent being removed, lists each affected hotel by its TP # (taxpayer number), hotel name and hotel address, and carries a statement that the agent is no longer authorized to represent the owner in Hotel Occupancy Tax payments and filings for those properties. The signer then marks the capacity in which they sign.
The form is the counterpart of the Appointment of Agent for Online Tax Payments and Filing. The agency's hotel page says that anyone acting as an agent for a person or company, or for an owner of several hotels, must give written proof of authorization with that appointment form, and that owners who want to remove a previously appointed agent complete Form HOT-RA.
The hotel page also explains the setting: all hotels and motels collect an occupancy tax from guests, and the Harris County Tax Assessor-Collector collects for Harris County and the Houston Sports Authority. Form HOT-RA does not register a hotel, report receipts or pay tax; it only removes an agent.
Who needs to file HOT-RA?
Four kinds of people may ask the Harris County Tax Assessor-Collector to remove an agent with this form, and the form asks the signer to check which one they are:
- the hotel owner;
- a property manager authorized to designate agents for the owner;
- another person authorized to act on the owner's behalf;
- the person designated as the agent.
Use it when an agent was previously appointed to handle Hotel Occupancy Tax payments and filings and that person should no longer act for the properties. The agent can end their own authorization as well as the owner.
An owner who has several hotels can remove the agent from all of them on one form: list each property in Step 3, or attach additional sheets or a list of properties.
Do not use this form to appoint an agent, to register for online payments and filings, or to report and pay the quarterly tax. The agency's hotel page assigns those tasks to other forms and to its online portal.
When to file HOT-RA
Submit Form HOT-RA when you want an agent's authorization to handle Hotel Occupancy Tax payments and filings to end. The form prints no due date of its own: the Harris County Tax Assessor-Collector's Office acts on a written request from the hotel owner, an authorized property manager, another authorized person or the agent, so the timing is set by when you sign and deliver it.
Because the form lists each affected property, it is worth sending it before the next report is due if the agent should not file or pay for those hotels. Hotel Occupancy Tax reports and payments are due on dates the agency sets for each quarter, and the agency's hotel page lists them.
Documents you need
- Additional sheets giving the TP # and Hotel Name for each property, only if you remove the agent from more hotels than the Step 3 table holds; enter the number of additional sheets attached on the form.
- A list of all properties to which the removal applies, which you may attach instead of filling in the Step 3 table; note the total number of pages attached in the lower right corner.
How to fill out HOT-RA
Enter the owner's name and address
In Step 1, enter the owner's name, phone number including area code, street address, city, state and ZIP code.
Identify the agent being removed
In the first Step 2, enter the name and phone number, with area code, of the agent whose authority is ending.
List the affected hotel properties
In Step 3, enter the TP #, Hotel Name and Hotel Address for every property from which the agent is removed. The Tax Assessor-Collector may ask for more information if needed to identify a property.
Attach a list or extra sheets if needed
Instead of listing properties in the table, you may attach a list of all affected property and write the total number of pages in the lower right corner. For additional hotels, attach sheets with the TP # and Hotel Name and enter the number of additional sheets attached.
Review the comments statement
The second Step 2 (Comments) states that the agent is no longer authorized to represent you in Hotel Occupancy Tax Payments and Filings for the properties in Step 3. Add nothing that contradicts it.
Sign, date and print your name
Complete the Authorized Individual's Signature, Date and Authorized Individual's Printed Name fields.
Check the signer's capacity
Check one: the hotel owner, a property manager authorized to designate agents for the owner, another person authorized to act on the owner's behalf, or the person designated as agent.
Review and download the completed PDF
Check that each TP # matches its hotel and that the number of attached sheets is entered. Download or print the completed PDF from FillingPDF and deliver it as described under How to submit.
How to submit HOT-RA
The form itself prints no mailing address, email address or fax number for returning it. It states only that the Harris County Tax Assessor-Collector's Office removes an agent authorization on written request, and the signed Form HOT-RA is that written request.
- Confirm the delivery method. Contact the Hotel Occupancy Tax Department of the Harris County Tax Office at (713) 274-8151 or [email protected], the contacts the agency's hotel page gives for hotel occupancy tax questions.
- Find the form. The agency lists it on its hotel occupancy tax page, https://www.hctax.net/SpecialPermitTaxes/Hotel, under Agents.
- Assemble the package. Include the signed form and, if you have more hotels than the table holds, the additional sheets or property list, with the number of attached pages noted on the form.
The email address and fax number on the hotel page are given there for the registration form, not for Form HOT-RA. FillingPDF lets you fill out and download the PDF; submission follows the agency's channels.
Common mistakes to avoid
- Leaving the signature or date blank: the form is the written request, and the Authorized Individual's Signature is marked as required.
- Not checking one of the four boxes that say whether the signer is the hotel owner, a property manager, another authorized person or the agent.
- Listing the hotel without its TP # or Hotel Name, which the Tax Assessor-Collector uses to identify the property; the office may ask for more information.
- Forgetting to attach additional sheets, or to enter their number, when more hotels are affected than fit in the table.
- Using the form to appoint an agent; appointments use the Appointment of Agent for Online Tax Payments and Filing instead.
- Attaching a property list but not writing the total number of pages in the lower right corner.
- Entering a false statement; the form warns it can be a Class A misdemeanor or a state jail felony under section 37.10, Penal Code.
Frequently asked questions
What is Form HOT-RA used for?
Form HOT-RA is the Harris County Tax Assessor-Collector's written request to remove an agent's authorization to make Hotel Occupancy Tax payments and filings for the hotels you list. It does not register a hotel, report receipts or pay tax.
Who can request removal of an agent in Harris County?
The hotel owner, a property manager authorized to designate agents for the owner, another person authorized to act on the owner's behalf, or the person designated as agent. The signer checks which of the four applies on the form.
Can the agent remove themselves from a hotel tax account?
Yes. The form lists the person designated as agent among those who may request removal. The agent signs and checks that box, and the Tax Assessor-Collector's Office removes the authorization on that written request.
Can I remove an agent from several hotels on one form?
Yes. List each property's TP #, Hotel Name and Hotel Address in Step 3, or attach additional sheets or a property list instead. Enter the number of additional sheets on the form, and the total pages in the lower right corner if you attach a list.
How do I appoint a new agent instead?
Use the Appointment of Agent for Online Tax Payments and Filing, not Form HOT-RA. The agency's hotel page says an agent acting for a person, a company or an owner of several hotels must give written proof of authorization with that form.
Where do I send Form HOT-RA?
The form prints no address, email or fax number. Contact the Hotel Occupancy Tax Department of the Harris County Tax Office at (713) 274-8151 or [email protected] to confirm how to deliver the signed form.
What happens if I put false information on Form HOT-RA?
The form warns that a false statement could be a Class A misdemeanor or a state jail felony under section 37.10, Penal Code. Check the signer's capacity, the TP # and the hotel names before signing.
Can I fill out Form HOT-RA 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 the Harris County Tax Assessor-Collector, and does not submit the form; you deliver it through the agency's channels.
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