Hotel Occupancy Tax New Owner Information (HOT-NOI) is a form from the Harris County Tax Assessor-Collector that a new owner of a hotel or motel returns to the tax office. It is a hotel occupancy tax form, not a Harris County property tax form, although it asks for the hotel's Real Property Tax Account number. On FillingPDF you can fill out the form online and download or print the completed PDF; the form itself is published by the Harris County Tax Office at hctax.net.
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What is HOT-NOI?
Hotel Occupancy Tax New Owner Information (form HOT-NOI) is the Harris County Tax Assessor-Collector form a new owner of a hotel or motel returns to the tax office so it can set up an account and send the necessary materials to begin filing reports.
The form has three blocks. Hotel/Residential Property Information asks for the start of business date, the Real Property Tax Account, the hotel's operating name, address, phone, fax and email. Owner/Management Information asks for the owner's name, address, phone, fax and email. Contact Person Information repeats those entries for the person the tax office should contact, and that person signs and dates the form. Above the signature, the form warns that a false statement could be a Class A misdemeanor or a state jail felony under section 37.10, Penal Code.
The form belongs to the county's hotel occupancy tax program. The Harris County Tax Assessor-Collector says all hotels and motels must collect occupancy tax from guests, and that its office collects only the Harris County and Houston Sports Authority portions. The agency cites Texas Tax Code Chapter 352, County Hotel Occupancy Taxes, as the basis for the county tax.
HOT-NOI is not the quarterly report, and it is not the separate Hotel Occupancy Tax Registration for Online Payments and Filings, which the agency uses to set up access to its online portal.
Who needs to file HOT-NOI?
New owners of a hotel or motel in Harris County complete this form. The Harris County Tax Assessor-Collector says new owners should return it so the office can set up an account and send the materials needed to begin filing reports.
Once the account exists, the reporting duty applies: every sole proprietorship, partnership or corporation that owns, operates, manages or controls any hotel or motel in Harris County must file a quarterly report declaring receipts collected and occupancy taxes paid.
Who signs: the form has one signature block, for the contact person named on it. That person prints their name, signs and dates it.
Agents: the agency page says that someone acting as an agent for a person or company, or for those who own or represent multiple hotels, must give written proof of authorization on the separate Appointment of Agent for Online Tax Payments and Filing. That requirement is stated for online payments and filings, not for HOT-NOI itself.
The form is not for establishing online portal access. That uses the separate registration form named on the agency page.
When to file HOT-NOI
Complete the form when you become the new owner of a hotel or motel, so the tax office can set up your account before you have to report. The form prints a Start of Business (Date) line, and no separate due date is printed on it.
Once the account is set up, the agency's quarterly reporting schedule applies. Both the report and the payment must be received by these dates:
- 1st quarter, ending March 31: due no later than April 30.
- 2nd quarter, ending June 30: due no later than July 31.
- 3rd quarter, ending September 30: due no later than October 31.
- 4th quarter, ending December 31: due no later than January 31.
The agency gives no processing time for setting up an account. Questions go to the Collections Department at 713-274-8151.
How to fill out HOT-NOI
Identify the hotel
In the Hotel/Residential Property Information block, enter the Hotel/Operating Name, the Address and City, State Zip.
Enter start date and tax account
Fill in the Start of Business (Date) and the Real Property Tax Account for the hotel.
Add the hotel's contact details
Enter the hotel's Phone, Fax and Email in the same block.
Enter the owner's name and address
In the Owner/Management Information block, enter the Owner Name, Address and City, State, Zip.
Add the owner's contact details
Enter the owner's Phone, Fax and Email.
Enter the contact person
In the Contact Person Information block, enter the Contact Person Name, Address, City, State, Zip, Phone, Fax and Email.
Sign and date the form
At the bottom, the contact person prints their name, signs and enters the date. Read the false-statement warning above the signature first.
Review and download the PDF
Check that the hotel, owner and contact entries are complete and consistent, then download or print the completed PDF from FillingPDF and return it to the tax office as described under How to submit.
How to submit HOT-NOI
The Harris County Tax Assessor-Collector asks new owners to complete and return the form to its office; the form and the agency page name no mailing address, portal or fax number for this form. For questions about where and how to send it, call the Collections Department of the Harris County Tax Office at 713-274-8151.
Do not confuse this form with the other hotel occupancy tax paperwork on the agency's page:
- Quarterly reports and payments: filed by mail to P.O. Box 3547, Houston, TX 77253, ATTN: Hotel Occupancy Tax, or online through the Hotel Occupancy Tax Online Portal. That address is the agency's instruction for reports and payments.
- Online portal registration: a separate form, Hotel Occupancy Tax Registration for Online Payments and Filings, emailed to [email protected] or faxed to 713-368-2549.
FillingPDF lets you fill out and download the PDF; submission follows the agency's channels above.
Common mistakes to avoid
- Treating HOT-NOI as the quarterly report; the report declaring receipts collected and occupancy taxes paid is a separate filing.
- Assuming HOT-NOI gives you access to the online portal; that requires the separate Hotel Occupancy Tax Registration for Online Payments and Filings.
- Leaving the contact person's signature and date blank; the form's only signature block is for the contact person.
- Entering information you are not sure is true; the form warns that a false statement can be a Class A misdemeanor or a state jail felony under section 37.10, Penal Code.
- Leaving out the Real Property Tax Account in the hotel information block.
- Acting for an owner or for several hotels without written proof of authorization on the Appointment of Agent for Online Tax Payments and Filing form.
- Missing the quarterly due dates once the account is open; both the report and the payment must be received by the date for the quarter.
Frequently asked questions
What is the Hotel Occupancy Tax New Owner Information form?
It is form HOT-NOI from the Harris County Tax Assessor-Collector. A new hotel or motel owner returns it so the tax office can set up an account and send the materials needed to begin filing hotel occupancy tax reports.
Is HOT-NOI a Harris County property tax form?
No. It is a hotel occupancy tax form, although it asks for the hotel's Real Property Tax Account number. The agency's page describes it under hotel occupancy taxes, for new owners setting up a reporting account.
Who has to complete the new owner form?
New owners of a hotel or motel in Harris County. The agency says they should complete and return it so the office can set up an account and send what they need to begin filing reports.
When are hotel occupancy tax reports due in Harris County?
Quarterly, with report and payment both received by April 30, July 31, October 31 and January 31 for the quarters ending March 31, June 30, September 30 and December 31. Every owner, operator or manager of a hotel or motel files them.
Is HOT-NOI the same as the online portal registration form?
No. The agency uses a separate form, Hotel Occupancy Tax Registration for Online Payments and Filings, to set up portal access; it is emailed to [email protected] or faxed to 713-368-2549. HOT-NOI is the new owner form.
Who signs the form?
The contact person named on the form prints their name, signs and dates it. The form warns that a false statement could be a Class A misdemeanor or a state jail felony under section 37.10, Penal Code.
Can I fill out Form HOT-NOI online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not send the form to Harris County; you return it to the tax office yourself.
Who do I call with questions about hotel occupancy tax?
Call the Collections Department of the Harris County Tax Office at 713-274-8151. The agency lists that number for questions about hotel occupancy tax issues.
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