Who is exempt from paying state and local hotel taxes?
The following organizations and individuals do not have to pay hotel tax: • the U.S. government and its employees traveling on official business; • foreign diplomats issued a tax exemption card by the U.S. Department of State, unless the card specifically excludes hotel tax; • certain Texas state officials with special hotel tax exemption cards (includes heads of state agencies, members of state boards and commissions, judicial officials at the district court level and above, state legislators, and legislative employees); • permanent residents, that is, guests who occupy a room for at least 30 consecutive days; any interruption in the term of occupancy will void the exemption (guests who stay 30 or more days and notify the hotel in writing of their intention beforehand are exempt from the day of notification, while guests who do not notify the hotel must pay the tax the first 30 days and are exempt thereafter); • some nonprofit entities and their employees traveling on official busines
