{"@type": "dcat:Dataset", "accessLevel": "public", "contactPoint": {"@type": "vcard:Contact", "fn": "Brittany Henry", "hasEmail": "mailto:no-reply@data.texas.gov"}, "description": "In the early 1970s, the Texas Legislature authorized certain local governments to begin collecting a hotel occupancy tax (HOT). Almost two decades later, the Legislature offered hotel occupancy taxing authority as one of several revenue options to support sports and community venues. The tax may be levied by a city, county or a partnership between the two.\n\nThroughout the years, the Texas Legislature has passed laws that increased local government transparency while also allowing the public to better understand the state\u2019s patchwork of municipal and county HOTs. During the 88th Legislative Session, House Bill 3727 and Senate Bill 1420 were passed to require municipalities and counties to report the amount and percentage of HOT revenue allocated by the local government.", "distribution": [{"@type": "dcat:Distribution", "downloadURL": "https://data.austintexas.gov/api/views/er34-v24h/rows.csv?accessType=DOWNLOAD", "mediaType": "text/csv"}, {"@type": "dcat:Distribution", "describedBy": "https://data.austintexas.gov/api/views/er34-v24h/columns.rdf", "describedByType": "application/rdf+xml", "downloadURL": "https://data.austintexas.gov/api/views/er34-v24h/rows.rdf?accessType=DOWNLOAD", "mediaType": "application/rdf+xml"}, {"@type": "dcat:Distribution", "describedBy": "https://data.austintexas.gov/api/views/er34-v24h/columns.json", "describedByType": "application/json", "downloadURL": "https://data.austintexas.gov/api/views/er34-v24h/rows.json?accessType=DOWNLOAD", "mediaType": "application/json"}, {"@type": "dcat:Distribution", "describedBy": "https://data.austintexas.gov/api/views/er34-v24h/columns.xml", "describedByType": "application/xml", "downloadURL": "https://data.austintexas.gov/api/views/er34-v24h/rows.xml?accessType=DOWNLOAD", "mediaType": "application/xml"}], "identifier": "https://data.austintexas.gov/api/views/er34-v24h", "issued": "2026-03-06", "landingPage": "https://data.austintexas.gov/d/er34-v24h", "modified": "2026-03-06", "publisher": {"@type": "org:Organization", "name": "data.austintexas.gov"}, "title": "Local Hotel Occupancy Tax Reporting 2025"}