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Skip Navigation LinksMidland County > Departments > Tax Office > Hotel Occupancy
 
Midland County Hotel Occupancy Tax:
Reporting & Requirements
 
Who is responsible for this tax?
Hotel owners, operators or managers must collect county hotel occupancy tax from their guests who rent a
room or space in a hotel costing $15 or more each day. The tax applies not only to hotels and motels, but also to bed and breakfasts, condominiums, apartments and houses. Local hotel taxes apply to sleeping rooms costing $2 or more each day.
With the numerous sporting and entertainment events around the state, many homeowners rent their homes
or rooms in their house to people attending these events.  Persons leasing their houses must collect hotel occupancy tax from their customers in the same way a hotel or motel collects the tax from its guests.  Property management companies, online travel companies and other thrid party rental companies may also be responsible for collecting the tax.
 
 
Rates
The county hotel occupancy tax rate is 1 percent (.01) of the cost of a room.
 
 
Due Date
Monthly: 20th day of the month following the end of each calendar month (for example, April 20 for March activity).
Quarterly (if qualified): 20th day of the month following end of the calendar quarter (for example, April 20 for first quarter activity).
 
 
Penalties and Interest

Pe​nalties:
A $50 penalty is assessed on each report filed after the due date.
If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
 
Interest:
Past due taxes are charged interest beginning 61 days after the due date.
To calculate interest on past due taxes, visit Interest Owed and Earned.
 

 
Discounts
When this tax is filed and paid by the due date, taxpayers may apply a 1 percent discount of the tax due on a monthly or quarterly return.
 
 
You may contact Gaby Galindo at (432) 688-4814 with any additional questions or concern.​​