The Hotel Occupancy Tax Registration for Online Payments and Filings is the form the Harris County Tax Assessor-Collector uses to give a hotel or motel access to its Hotel/Motel Occupancy Tax portal. Owners and operators who want to report and pay their quarterly occupancy tax electronically complete it first. On FillingPDF you can fill out the form online and download or print the completed PDF; the county receives it only by email or fax, as described below. The agency publishes the original PDF at hctax.net.
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What is HOT-OR?
The Hotel Occupancy Tax Registration for Online Payments and Filings is the Harris County Tax Assessor-Collector form that registers a hotel or residential property so its owner or manager can establish access to the county's Hotel/Motel Occupancy Tax portal and report and pay occupancy tax online.
The form has three blocks of information: the hotel or residential property (TP#, start of business date, real property tax account, operating name, address, contact details and capacity), the owner or management, and a contact person who signs and dates it. It carries the code HOT-OR and the revision mark Rev. 08/2025 v 1.
Once the county processes the registration, a Hotel ID and Password are generated and sent to the registrant. These are entered in the UserName and Password fields on the portal's log-in page, where the quarterly report and payment are completed electronically.
The form is not a tax return. The county's hotel page describes the quarterly report as a separate filing, and says the Harris County Tax Assessor-Collector collects only the Harris County and Houston Sports Authority occupancy taxes, not the State and City portions. New owners use a different form, the Hotel Occupancy Tax New Owner Information form. The statutory basis cited by the county is Texas Tax Code Chapter 352, Subchapter A, and, for the Sports and Community Venues Tax, Chapter 334, Subchapter A.
Who needs to file HOT-OR?
Owners, operators and managers of a hotel or motel in Harris County who want to file and pay hotel occupancy tax through the county's online portal complete this registration. The county page states that all hotels and motels, regardless of size, must collect an occupancy tax from their guests, and that every sole proprietorship, partnership or corporation that owns, operates, manages or controls a hotel or motel in Harris County must file a quarterly report. Registering for the portal is the step that creates online access to that report; the page also offers a File by Mail option.
- Agents: someone 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 the Appointment of Agent for Online Tax Payments and Filing.
- Removing an agent: owners who want to remove a previously appointed agent complete the Removal of Agent from Tax Payments and Filing.
- New owners: they complete and return the Hotel Occupancy Tax New Owner Information form so the office can set up an account.
Registered users who lost their User ID or Password do not register again; they contact the Hotel Occupancy Tax Department.
When to file HOT-OR
Complete this registration before you report online, because the portal requires you to register first and wait for your Hotel ID and Password. The form itself prints no deadline.
The quarterly report and payment that the portal handles do have due dates. 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
Register early enough to have your log-in details before the first due date you plan to use the portal for. The county page gives no processing time for registrations; call 713-274-8151 with questions.
Documents you need
- Appointment of Agent for Online Tax Payments and Filing, only if you act as an agent for a person or company, or represent multiple hotels; it is the written proof of authorization the county requires.
How to fill out HOT-OR
Enter the hotel's TP# and start date
In the Hotel/Residential Property Information block, enter the TP# and the Start of Business (Date). The county's page calls the number the T/P number.
Add the real property tax account
Enter the Real Property Tax Account for the hotel or residential property in the line provided.
Enter the hotel name and address
Fill in Hotel/Operating Name, Address, City, State Zip, Phone, Fax and Email for the property.
State the property capacity
Enter the Hotel/Residential Property Capacity in the last line of the first block.
Complete the owner or management block
Under Owner/Management Information, enter Owner Name, Address, City, State Zip, Phone, Fax and Email.
Complete the contact person block
Under Contact Person Information, enter the Contact Person Name, Address, City, State, Zip, Phone, Fax and Email of the person the county should reach.
Sign and date the form
The contact person prints their name, signs and dates the bottom line. The form warns that a false statement can be a Class A misdemeanor or a state jail felony under section 37.10, Penal Code.
Review and download the completed PDF
Check each block, then download or print the completed PDF from FillingPDF. Send it to the county by email or fax as described under How to submit.
How to submit HOT-OR
You can send the completed registration to the Harris County Tax Office by email or by fax.
- Email: [email protected]
- Fax: 713-368-2549
After you register, the county generates a Hotel ID and Password and sends them to you. Click the Log-in button on the county's hotel occupancy tax page and enter them in the UserName and Password fields, then follow the Online Filing Procedures to submit your report and payment. If you did not receive your User ID and Password or misplaced them, contact the Hotel Occupancy Tax Department at (713) 274-8151 or [email protected].
Agents attach or send the appointment paperwork described on the county page. For quarterly reports without the portal, the county page lists a File by Mail option: print and complete the report and mail it with payment to P.O. Box 3547, Houston, TX 77253, ATTN: Hotel Occupancy Tax. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Sending the form without the contact person's signature and date; the form has a signature line for the contact person.
- Registering as an agent without the written Appointment of Agent for Online Tax Payments and Filing, which the county requires as proof of authorization.
- Treating registration as the quarterly report; the report and payment are separate and must both be received by the quarter's due date.
- Using this form as a new owner instead of returning the Hotel Occupancy Tax New Owner Information form so the office can set up the account.
- Assuming the Harris County Tax Office collects the State and City occupancy taxes; it collects only the Harris County and Houston Sports Authority portions.
- Leaving out the TP# or real property tax account, which the hotel information block asks for.
- Providing 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 the Hotel Occupancy Tax Registration for Online Payments and Filings?
It is the Harris County Tax Assessor-Collector form that registers a hotel or residential property for the county's Hotel/Motel Occupancy Tax portal. After you register, the county generates a Hotel ID and Password that you use to file and pay your quarterly occupancy tax online.
Where do I send the Harris County hotel occupancy tax registration?
Email the completed form to [email protected] or fax it to 713-368-2549. The county page gives no mailing address for the registration itself, only for mailed quarterly reports with payment: P.O. Box 3547, Houston, TX 77253, ATTN: Hotel Occupancy Tax.
Do I have to register to pay hotel occupancy tax in Harris County?
You must register to report online. The county page also offers a File by Mail option, where you print and complete the quarterly report and mail it with payment. Either way, every owner or operator of a Harris County hotel or motel must file the quarterly report.
When are Harris County hotel occupancy tax reports due?
Quarterly: April 30 for the quarter ending March 31, July 31 for June 30, October 31 for September 30, and January 31 for December 31. Both the report and the payment must be received by those dates.
Can I fill out the hotel occupancy tax registration online?
Yes. You can complete the PDF online on FillingPDF and download or print it. FillingPDF does not send it to the county and is not connected to the Harris County Tax Office; you email or fax the form yourself.
Who signs the registration form?
The contact person prints their name, signs and dates the form. Agents acting for an owner or for multiple hotels must also provide written proof of authorization through the Appointment of Agent for Online Tax Payments and Filing.
What if I lost my Hotel ID or Password?
Contact the Hotel Occupancy Tax Department at (713) 274-8151 or [email protected]. The county page gives this contact for anyone who did not receive a User ID and Password or misplaced them.
Does this form cover state and city hotel taxes?
No. The county page explains that the total hotel tax combines State, City and County taxes plus Houston Sports Authority taxes, but the Harris County Tax Assessor-Collector collects only the County and Houston Sports Authority portions.
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