Homeowners Renting a Room to the Public

The many upcoming springtime festivals, rodeos, races and other entertainment events have some Texans leasing their homes to visitors in town for the events. Remember though, that persons leasing rooms or houses must collect hotel occupancy tax from their customers, in the same way a hotel or motel collects the tax from its patrons.

*Originally published in Tax Policy News; a monthly newsletter about Texas tax policy at http://www.window.state.tx.us/taxinfo/taxpnw/tpn2013/tpn1302.html#issue1.