Note: City of Rosenberg hotel occupancy exemptions are different than those allowed by the State of Texas. Only exemptions granted by
the City of Rosenberg will be honored, and taxes must be paid on all other receipts. Exemptions granted by the City of Rosenberg are
listed below. Tax Exemption Certificates (Texas Comptroller of Public Accounts Form 12‐302) are available at the below website.
The following information is included as a guideline only for determining rent excepted from the local Hotel Occupancy Tax. Tax exempt
status may be verified online at: (800) 252‐5555.
Local Hotel Occupancy Tax (HOT) Exemptions
Rent for guests rooms contracted and paid for directly by any of the below described entities would be exempt from local hotel
occupancy tax.
TERM EXEMPTIONS
Description
Necessary Documentation
After becoming a permanent
resident (either after 30
continuous days occupancy,
or upon notifying lodging
•
provider in writing of intent
Written notification of intent to stay >30
to occupy a room for longer
continuous days with actual stay of >30
than 30 continuous days and
consecutive days; or
•
then proceeding to do so),
Continuous stay of >30 days
Permanent residents
guests are exempted from
the HOT. A guest who
HOT to be collected for days one (1) through 30 unless there
expresses intent and stays >
is a written intent to stay for > 30 days by the lodger. If stay
30 days is excepted from the
is interrupted, occupancy taxes must be paid.
tax as of the date of
notification of intent in
writing to the lodging
provider.
PERSONAL STATUS EXEMPTIONS
Includes the American Red
Cross, federally‐chartered
•
Federal government, its officers
credit unions and regional
Provide official identification
•
or employees
home loan banks. Must be
Complete Tax Exemption Certificate
on official government
business.
Includes public facility
Texas quasi‐governmental
corporations, housing
entities formed under Texas Local
•
authorities, housing finance
Provide Comptroller’s HOT Exemption Certificate
Government and Health and
•
corporations, and health
Complete Tax Exemption Certificate
Safety Codes, its officers or
facilities development
employees
corporations.
Electric cooperatives formed
under Chapter 161 of Texas
•
Utilities Code, and telephone
Provide Comptroller’s HOT Exemption Certificate
•
cooperatives formed under
Complete Tax Exemption Certificate
Chapter 162, their officers or
employees
•
Provide photo identification showing HOT
State of Texas, its officers or
Exemption or other documents indicating
employees
exemption
•
Complete Tax Exemption Certificate
•
Provide Tax Exemption Card issued by the United
Foreign sovereigns/diplomats
States Department of State
•
Complete Tax Exemption Certificate