(a) A person required to collect the tax imposed by this chapter shall pay the comptroller the tax collected during the preceding reporting period and at the same time shall file with the comptroller a report stating:
(1) the total amount of the payments made for rooms at the person's hotel during the preceding reporting period;
(2) the amount of the tax collected by the person during the preceding reporting period; and
(3) other information that the comptroller requires to be in the report.
(b) Except as provided by Subsection (c), each calendar month is a reporting period and the taxes imposed by and collected under this chapter are due and payable to the comptroller on or before the 20th day of the month following the end of each calendar month.
(c) If a taxpayer owes less than $500 for a calendar month or $1,500 for a calendar quarter, the taxpayer qualifies as a quarterly filer having a reporting period of a calendar quarter and the taxes are due and payable on the 20th day after the end of the calendar quarter.
Official text of the Texas Tax Code as published by the Texas Legislative Council.