Hotel Motel Occupancy Tax
A “hotel” is any building in which members of the public obtain sleeping accommodations for consideration. The term includes, but is not limited to a:
- Short Term Rental (By definition, a Short Term Rental is a property that is rented for less than 30 consecutive days.)
- Bed and Breakfast (B&B)
This term does not include hospitals, sanitarium, or nursing homes.
Tax Rates & Remittance Options
City of McGregor’s Hotel Occupancy Tax rate is 6%.
- City of McGregor Taxes can be paid by filling out this form; McGregor Hotel Occupancy Tax Form A, and either mailing or dropping it by McGregor City Hall. City of McGregor Taxes are applied to any hotel residing within the McGregor City Limits. Collection and Reporting for the City of McGregor, see below.
McLennan County Hotel Occupancy Tax rate is 2%.
- Payment for McLennan County must be remitted separately to the County. For information and to remit payment online, please visit their website or call 1-866-240-3665. McLennan County Taxes are applied to any hotel residing within the McLennan County. Click here for the paper form; McLennan County Hotel Tax Remittance Form
State of Texas Hotel Occupancy Tax rate is 6%.
- Payment for the State of Texas must be remitted separately to the State. For information and to remit payment online, please visit their website or call 1-800-252-1385. State of Texas Taxes are applied to any hotel residing within the State of Texas. Click here for the paper form; Texas Hotel Occupancy Tax Report
The current total tax rate is 14%.
Collection and Reporting for City of McGregor
On or before the last day of the month following each quarterly period, every person required to collect the tax imposed by this article shall file a report with the City of McGregor Finance Director, showing the consideration paid for all room occupancies in the preceding quarter, the amount of tax collected on those occupancies, and any other information that the City of McGregor may reasonably require. The person shall also pay the amount of tax collected from occupants during the period of the report at the time of the filing of the report.
(Code 2004, § 38.45; Ord. of 5-15-2000)
Please Note: A report must be filed even if no tax is due.