Data Sources & Methodology

Where the Data Comes From

All hotel revenue data displayed on RevenuePeak is sourced from the Texas Comptroller of Public Accounts through the Hotel Occupancy Tax (HOT) filing system. Under Texas Tax Code §156.155(b), this data is explicitly designated as public information under the Texas Public Information Act (Texas Government Code §552.002).

Texas Tax Code §156.155(a) prohibits state agencies from posting this data on public-facing websites — that restriction applies only to government entities. As a private entity, RevenuePeak is permitted to obtain and republish this public information. RevenuePeak is not affiliated with, endorsed by, or officially connected to the Texas Comptroller's Office.

What HOT Filings Are

The Hotel Occupancy Tax (HOT) is a state tax collected from hotel guests on the cost of a room. Under Texas law, hotels are required to collect this tax and file periodic reports with the Texas Comptroller disclosing their taxable room revenue.

Each HOT filing contains:

• The hotel's name, address, city, and zip code
• The taxpayer's name and identification number assigned by the Comptroller
• Total room revenue for the reporting period
• Taxable room revenue (after allowable exemptions)
• Number of rooms at the property (self-reported)
• The reporting period (month or quarter)

Hotels may file monthly or quarterly depending on their revenue volume. Monthly filers provide a more granular revenue picture; quarterly filers' data appears as a single lump sum covering three months.

Coverage

• Geographic scope: All hotels filing HOT reports in the State of Texas
• Time range: January 2017 through the most recent Comptroller data release
• Excluded: Properties that do not file HOT reports (e.g., properties below the taxable threshold, certain exempt lodging)

Update Frequency

RevenuePeak updates its database monthly as new HOT filing data is released by the Texas Comptroller's Office. New data typically becomes available 30–60 days after the close of each reporting period.

Updates are uploaded manually by the RevenuePeak team. The platform header displays the date of the most recent data available.

How We Process the Data

• 1
  DownloadRaw CSV files are downloaded from the Texas Comptroller's public data portal as published.
• 2
  NormalizeCity names are standardized to uppercase and trimmed of leading/trailing whitespace to ensure consistent grouping. No other data values are modified.
• 3
  DeduplicateWhere monthly and yearly Comptroller files overlap for the same period, monthly records take precedence as they are more granular.
• 4
  Group by propertyRecords are grouped by physical address and city to track a hotel's history across ownership or taxpayer changes. This allows RevenuePeak to show a continuous revenue history even when the taxpayer ID changes due to a sale.
• 5
  Room countsRoom counts are self-reported and can vary across periods. RevenuePeak displays the most frequently reported room count to reduce the impact of anomalous filings.
• 6
  Load to databaseProcessed records are loaded into a PostgreSQL database. All search, filtering, and analytics features query this database in real time.

Known Limitations

• Quarterly filers: Hotels that file quarterly report lump sums without a monthly breakdown. Their data may appear as gaps in monthly charts followed by large single-month values.
• Name variations: The same hotel may appear under different names across reporting periods due to ownership changes, rebranding, or filing inconsistencies. RevenuePeak attempts to group records by address but some splits may occur.
• Ceased operations: Hotels that have closed may have incomplete or absent recent records. Their historical data remains in the system.
• Revenue scope: Figures represent taxable room revenue as reported for HOT purposes. Non-room revenue (food, events, parking) is not included.
• Filing errors: Errors made by the original filer are reflected in the data. RevenuePeak cannot correct source data.

Glossary

Questions About the Data

If you have questions about methodology or believe you've found a data issue, contact us at admin@revenuepeak.com or visit our contact page.

For questions about the underlying Comptroller data or to report filing errors, contact the Texas Comptroller of Public Accounts directly.