Form 12-100 Texas Hotel Occupancy Tax Report - Texas

What Is Form 12-100?

This is a legal form that was released by the Texas Comptroller of Public Accounts - a government authority operating within Texas. As of today, no separate filing guidelines for the form are provided by the issuing department.

FAQ

Q: What is Form 12-100?A: Form 12-100 is the Texas Hotel Occupancy Tax Report.

Q: Who needs to file Form 12-100?A: Hotels and other lodging establishments in Texas need to file Form 12-100.

Q: What is the purpose of Form 12-100?A: Form 12-100 is used to report and remit the hotel occupancy tax collected from guests.

Q: When is Form 12-100 due?A: Form 12-100 is due on the 20th day of the month following the end of the reporting period.

Q: What information is required on Form 12-100?A: Form 12-100 requires you to provide details of room rentals, taxable receipts, exemptions, and any adjustments.

Q: Are there any penalties for late or incorrect filing?A: Yes, late or incorrect filing of Form 12-100 may result in penalties and interest.

Q: Do I need to keep records of my hotel occupancy tax transactions?A: Yes, you are required to keep records of your hotel occupancy tax transactions for at least four years.