STRs are required to report all HOT due to the City on or before the due date on a monthly basis using the hotel app or remittance form. The report is due even when there are no room receipts.
Failure to collect taxes, file a report, or file a false report is considered a misdemeanor and, upon conviction, shall be punishable per the City of Fort Worth, Texas Code of Ordinances, Article II, § 32-21.
Exemptions
In accordance with City Code, certain guests are “exempt” from paying HOT. The STR is responsible to ensure that granted exemptions are in compliance with the City Code. If the STR mistakenly allows an ineligible exemption, the STR is responsible for paying the applicable taxes (plus penalties and interest) to the City.
Due Dates
Payments are due on the 1st of the month and considered late after the 25th. If the 25th day falls on a weekend or holiday, payment is due by the next business day. The City will honor the date postmarked by the U.S. Postal Service or similar delivery services for mailed payments. Late payments are subject to penalties and interest.
Records Retention
The STR is required to retain all records used to support the amounts on the monthly HOT reports submitted to the City. In the event of a compliance audit, the City will review and examine the STR’s financial records to ensure the STR is in compliance with the City Code.