HOTEL OCCUPANCY TAXES

Hotel Tax

Every person owning, operating, managing, or controlling any hotel, or collecting payment for occupancy in any hotel shall collect the Hotel Occupancy Tax from their guests for the City of Mount Pleasant.

A Hotel is any building or buildings in which the public may obtain sleeping accommodations for a cost of $2 or more each day for a consecutive duration of 30 days or less. This includes, without limitation:

  • Bed and breakfasts
  • Hostels
  • Hotels
  • Houses or courts
  • Inns
  • Lodging houses
  • Motels
  • Rooming houses
  • Short-term vacation rentals
  • Tourist homes
  • Vacation rentals by owner
  • Other buildings where rooms are furnished for consideration

Not Included in Taxes

It does not include hospitals, sanitariums, or nursing homes.

Revenue

The revenue derived from the Hotel Occupancy Tax is used to promote tourism and the convention and hotel industry in Mount Pleasant.

Pay Hotel Taxes Online

Access hoteltaxonline.com beginning April 1st to file your hotel occupancy tax online.  

Instructions on how to file online are available at avenuinsights.com (Taxpayer Login → For Taxpayers → Select Your State → Texas → Taxpayer Forms)

For questions, please contact Avenu Insights & Analytics at (866) 240-3665.

The City also still accepts checks by mail at:

City of Mount Pleasant
ATTN: Finance Department
501 N. Madison
Mount Pleasant, Texas 75455

Tax Rates

The City of Mount Pleasant’s Hotel Occupancy Tax rate is 7%. The City's tax is in addition to the 6% rate imposed by the State of Texas, which must be remitted separately to the State. For information on the State Hotel Occupancy Tax, please visit their website or call 800-252-1385.

Reporting Requirements

Every person required to collect the Hotel Occupancy Tax must file a Report of Hotel Occupancy Tax with the City of Mount Pleasant Finance Department showing the consideration paid for all room occupancies in the preceding month, the amount of permanent (30-day) and other exemptions granted, and the amount of the tax collected on such occupancies. A payment in the amount of the tax collected must accompany this report. Reports and payments are due on the 20th day of the month following each monthly reporting period (for example, month ending March 31 is due April 20). A report is required even if no taxes are collected during the quarter.

Due Dates

If the due date falls on a weekend or holiday, the next business day is considered the due date. The valid U.S. Postal Service postmark date will be considered the payment date. In addition, because postmark dates may be controlled internally using mailing machines, the City's Finance Department must receive your report within five business days from the postmark date, or the return will be considered delinquent.

Penalties

On the first day after the due date of the report, a 15% penalty will be assessed on the tax due. The tax imposed by this by city ordinance that is not paid when it is due shall draw interest at a monthly rate of 1% from the due date. Certain state employees (judicial officials, heads of agencies and members of state boards and commissions) are exempt from paying local taxes.