Hotel Occupancy Tax

The City of Caldwell collects a Hotel Occupancy Tax (HOT) from hotels, motels, short-term rentals, and other lodging establishments subject to Chapter 11.04 of the Caldwell Code of Ordinances.

Hotel Occupancy Tax Rate
Taxing Entity Rate
City of Caldwell 7%
State of Texas 6%
Combined Total Tax for Lodging 13%

The City's 7% HOT is remitted to the City of Caldwell. The State's 6% tax must be reported and remitted separately to the Texas Comptroller.

Who Must Collect HOT?

HOT generally applies to individuals or businesses that own, operate, manage, or control lodging accommodations, including:

  • Hotels and motels
  • Bed and breakfasts
  • Inns and lodging houses
  • Short-term rentals (STRs), including properties advertised through platforms such as Airbnb or VRBO
  • Other qualifying lodging establishments

Operators are responsible for collecting applicable HOT from guests and reporting and remitting the City's portion to the City of Caldwell.

Hotel & Short-Term Rental Registration

Annual Registration

All hotel and short-term rental operators subject to the City's HOT requirements must complete a City of Caldwell Hotel Registration Form annually.

Reporting & Payment

All reports and payments are done through the City's online payment portal. 

Filing Reports

Operators must submit a Hotel Occupancy Tax Report either monthly or quarterly, depending on filing eligibility.

Filer Reporting Period Due Date
Monthly Calendar month 20th of the following month
Quarterly, if eligible Calendar quarter 20th of the month following the quarter

Operators owing less than $500 per month or less than $1,500 per quarter may qualify for quarterly filing.

If a due date falls on a weekend or City holiday, the report is due the next business day.

A report must be filed for every reporting period, even when no taxable activity occurred or no tax is due.

Reports should include total payments received for taxable room occupancies, HOT collected, and any additional information reasonably requested by the City.

Operators must maintain complete records supporting receipts, exemptions, refunds, and tax payments. Records may be requested by the City for verification or audit purposes.

Penalties & Interest

Failure to timely file a required report or remit HOT may result in penalties and interest under Chapter 11.04 of the Caldwell Code of Ordinances.

Condition Penalty/Interest
Late filing, late payment, false report, or specific hotel-purchase violation Tax due + 5% penalty
Tax and initial penalty remain unpaid after 30 days Additional 5% penalty on unpaid tax
Beginning on day 31 10% annual interest on delinquent tax

Additional penalties may apply for false reports or other violations of the City's HOT ordinance.

Exemptions & Refunds

Certain stays or organizations may qualify for an exemption from City HOT, including:

  • Guests occupying the same room for at least 30 consecutive days, subject to applicable requirements
  • Certain organizations specifically exempt from local hotel occupancy tax under applicable state law.
  • The United States government and qualifying federal travelers on official business
  • Certain qualifying Texas institutions of higher education

Other State of Texas agencies may be subject to different requirements under state law.

Lodging operators should obtain and retain appropriate documentation supporting any exemption. If HOT was collected from an eligible exempt guest or organization, a refund may be requested in accordance with City requirements.