Hotel Occupancy Tax

The City of Corinth levies a 7% hotel occupancy tax, which by law must be used to promote the tourism and convention industry. This occupancy tax is calculated against the cost of a room in a hotel only if the room is ordinarily used for sleeping and does not include the cost of any food served or personal services rendered to the occupant. Reporting and payment of the 7% occupancy tax is made by the hotelier directly to the City of Corinth. Each calendar month is a reporting period and taxes collected are due and payable on or before the 20th day of the month following the end of each calendar month.  

New Lodging Properties

New lodging properties must contact the city's Finance Department before collecting and paying the imposed 7% occupancy tax.

Use of Hotel Tax Funds

The Hotel Occupancy Tax Fund was created under City Ordinance 08-06-05-15, and allows the City of Corinth to record hotel tax collected and provide funding for activities and programs that are allowed under Ch. 351 and Ch. 156 of the Tax Code.  Hotel tax revenue may be used for expenses directly enhancing and promoting tourism and the convention and hotel industry and must clearly fit into one of seven statutorily provided categories: Convention & visitor information centers, conventions, advertising, arts, historical preservation, promotion of sporting events, and the enhancement of existing sports facilities.  

Report for Compliance with SB 1221, Texas Legislative Session 85(R) 

Senate Bill 1221 from the 2017 Texas legislative session requires local governments to annually report their hotel occupancy tax rates and revenue amounts, including the percentage of revenue allocated for specific uses, from the preceding fiscal year. The City's report, using formatting and definitions provided by the Texas Comptroller's Office, can be found in the link below.