Hotel Occupancy Tax Committee

Revenue from the City's hotel occupancy tax may be used to promote tourism and the convention and hotel industry, with limitations, in accordance with Chapter 351. Municipal Hotel Occupancy Taxes of the Tax Code.

A tax is imposed on a person who pays for a room or space in a hotel costing $15 or more each day. Local hotel taxes apply to sleeping rooms costing $2 or more each day. The tax covers hotels, motels and bed and breakfasts, as well as condominiums, apartments and houses rented for less than 30 consecutive days. Persons leasing their houses or rooms in their house must collect hotel occupancy tax from their customers, in the same way a hotel or motel collects the tax from its patrons.

Rates

• State of Texas         6.00%
• City of Magnolia      7.00%
• TOTAL RATE        13.00% 

Local taxing authorities are authorized to impose an additional local hotel tax that is collected by the local taxing authority.