Wood County Hotel/motel Occupancy Tax Reporting Form Page 2
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2Instructions For Completing Wood County HOTEL/MOTEL OCCUPANCY TAX REPORT FORM
GENERAL INFORMATION
EFFECTIVE DATE:
The Wood County Commissioners Court approved by resolution to impose a 7% hotel occupancy
tax in accordance with Section 352.002(a)(d) and relevant portions of Section 156 and Section 352
of the Texas Tax Code.
WHO MUST FILE:
You must file this report if you are a sole owner, partnership, corporation, or other organization that
owns, operates, manages or controls any facility in which a person pays for the use or possession
of a room in Wood County.
Exemptions are described in Section 352.007 of the Texas Tax
*
Code.
WHEN TO FILE:
The reporting period is for each calendar month of the year. Timely reports must be submitted so
that they are received by 5 p.m. at the Wood County Tax Assessor / Collector Office on or before
the 20th day of the month following the reporting period.
If the due date falls on a Saturday, Sunday, or a County Holiday, the due date will be the next busi-
ness day. If mailing via USPS, envelope must be post-marked with the due date as indicated
above.
STILL IN BUSINESS: A report must be filed every month even if you have no amount subject to tax or no tax due. Enter
"0" if no receipts were collected.
OUT OF BUSINESS:
If the location shown is no longer in business, write "OOB" and the date you went out of business
beside that location.
AUDIT:
Complete and detailed records must be kept of all receipts reported and exemptions or reimburse-
ment that are claimed so that Wood County can verify upon request.
*
Records must be main-
tained for four years from the date the tax is due and payable, even when a hotel is sold or closed.
REPORTING FORM:
Please type or print in ink the information requested on the Hotel Occupancy Tax Report form.
LINE BY LINE INSTRUCTIONS
Item 1:
Enter the lodging location taxpayer number.
Item 2:
Enter filing period of this return: Month/Day/Year
Item 3:
Refer to WHEN TO FILE in the section above.
Item 4:
Enter taxpayer name and mailing address.
Item 5:
Enter the room capacity for that location.
Item 6:
Enter the hotel name and location address (including city, state, and zip). If location is no longer in
business,write "OOB" and the date operation ceased at that location. If you are reporting a new loca-
tion, enter the starting date of operation.
Item 7:
Enter the Total Room Receipts for the location. Enter "0" if no receipts were collected.
Item 8:
Enter the amount of Tax Exempt Receipts for the location. Enter "0" if no receipts apply.
Item 9:
Enter the amount of Taxable Receipts for the location. Enter "0" if no taxable receipts were collected.
Item 10:
Wood County Lodging Occupancy Tax rate is 7% of Taxable Receipts. Example: Item 9 x .07 = $XXX
Item 11:
Discount: If the report is filed and the tax paid on or before the due date, enter a discount of one per-
cent (.01) of Item 10. [Texas State Code Sec. 156.153]
Item 12:
Subtract Item 11 from Item 10. Item 13: Enter adjustment error if applicable and approved by collector.
Item 14:
Penalty: * Add 5% if paid after the due date (see WHEN TO FILE above). Example: Item 10 x .05 =
$XXX [Texas State Code Sec. 156.202]
Penalty: * Add an additional 5% (10% total) if paid after 30 days from due date (see WHEN TO FILE
above), Example: Item 10 x .10 = $XXX
Penalty: If failed to file a report, add $50 [Texas State Code Sec. 156.202(d)]
Item 15:
Interest: * 60 days after the due date, delinquent taxes and accrued penalties draw interest at a rate of
10% a year. Calculated at .0274% per day. To calculate interest due: 1. Item # 10 + Item # 14
=(1)XXX.XX # of days past due X(times) .0274% =(2)interest rate (1)x(2) =Total Interest to enter for
Item 15
Item 16: TOTAL AMOUNT DUE: Add items 12 -15 as applicable.
The information contained herein is based upon current law. Resolutions, policy and Texas State Code.
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