In the early 1970s, the Texas Legislature authorized municipalities to begin collecting the local hotel occupancy tax (HOT). In 2017, the 85th Legislature passed Senate Bill 1221 with the intent of increasing local government transparency while also allowing the public to better understand the state’s patchwork of municipal HOTs. To comply with Tax Code Section 351.009, municipalities that impose certain HOTs now must annually report their tax rates and revenue amounts, including the percentage of revenue allocated for specific uses, from the preceding fiscal year. Below is Sugar Land’s FY19 Municipal HOT report.
Fiscal Year 2019 Municipal HOT Report for Sugar Land, Texas