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Chapter
2 - Meals
and Lodging Expenses
§
2.01 Prohibited
Reimbursements
A.
Meal Expenses
- Meal expenses
incurred within a designated headquarters.
Except as provided
in the next paragraph, a state agency may not reimburse a state
employee for meal expenses incurred within the employee's designated
headquarters, even if incurred while the employee is traveling
to or from a duty point outside the headquarters.
A state
agency may reimburse a state employee for meal expenses incurred
within the employee's designated headquarters if the expenses
are mandatory and connected with training, a seminar, or a conference.
Voucher
Requirements:
The supporting
documentation for the reimbursement of a state employee for
a meal expense incurred within the employee's designated headquarters
must include a determination by the sponsor of the training,
seminar, or conference that the meal was mandatory and connected
with the training, seminar, or conference.
- Meal expenses
incurred while not conducting official state business.
A state employee may not be reimbursed for a meal expense incurred
while the employee is not conducting official state business
unless the expense is incurred under one of the circumstances
listed in Section
1.04. However, a state employee who conducts any
official state business during a day is eligible for reimbursement
of the meal expenses incurred on that day, regardless of when
the employee begins or ceases conducting official state business
during the day.
For the purpose of the preceding paragraph, "official state
business" does not include the breakdown of personally-owned
or leased motor vehicle, and any occurrence not connected with
a state employee's official duties, except for a circumstance
listed in Section
1.04.
-
Lodging
expenses at other than commercial lodging establishments.
A state agency may not reimburse a state employee for lodging
expenses incurred at a place that is not a commercial lodging
establishment.
-
Lodging
expenses incurred while not conducting official business.
A state employee may not be reimbursed for a lodging expense
incurred while the employee is not conducting official state
business unless the expense is incurred under one of the circumstances
listed in Section
1.04. A state employee, however, who conducts any
official business during a day is eligible for reimbursement
of the lodging expense incurred on that day, regardless of
when the employee begins or ceases conducting official state
business during the day.
For the purpose of the preceding paragraph, "official state
business" does not include the breakdown of a personally
owned or leased motor vehicle or any occurrence not connected
with the state employee's official duties listed in Section
1.04.
C. Alcoholic
Beverages
A state agency
may not reimburse a state employee for the purchase of an alcoholic
beverage.
§2.02
Overnight
Travel Within Texas
A.
Meal Expenses
A
state employee is entitled to be reimbursed for meal
expenses incurred on a day that the employee conducts
official state business at a duty point located outside the employee's
designated headquarters.
If meal expenses
are reimbursable, the reimbursement may not exceed $30 per day.
This reimbursement limit applies without a carry over from one
day to another. For example, if a state employee incurs meal expenses
of $18 on day 1 of a trip and $32 on day 2 of the trip, only $48
of those expenses are reimbursable.
Meal expenses
incurred while traveling to and staying at a duty point the day
before official state business begins at the duty point are reimbursable.
Meal expenses incurred while staying at and traveling from a duty
point the day after official state business ends at the duty point
are reimbursable. Meal expenses incurred while traveling to and
staying at a duty point more than one day before official state
business begins at the duty point, or meal expenses incurred while
staying at and traveling from a duty point more than one day after
official state business ends at the duty point, are not reimbursable
unless:
- the expenses
are incurred to qualify for a discount airfare according to
Section 1.14;
- traveling
to the duty point reasonably requires more than one day and
the expenses are reimbursable under Section
2.10.
B. Lodging
Expenses
A state employee
is entitled to be reimbursed for lodging expenses incurred on
a day that the employee conducts official state business at a
duty point located outside the employee's designated headquarters.
If lodging
expenses are reimbursable, the reimbursement may not
exceed $80 per day, per commercial lodging establishment. This
reimbursement limit applies without a carry over from one day
to another or from one commercial lodging establishment to another.
For example, if a state employee incurs lodging expense of $55
on day 1 of a trip and $85 on day 2 of that trip, only $135 of
those expenses are reimbursable.
Lodging expenses
incurred at a duty point the night before official state business
begins at the duty point are reimbursable. Lodging expenses incurred
at a duty point the night after official state business ends at
the duty point are reimbursable. Lodging expenses incurred at
a duty point more than one night before official state business
begins at the duty point or lodging expenses incurred at a duty
point later than the night following the end of official state
business at the duty point, are not reimbursable unless:
- the expenses
are incurred to qualify for a discount airfare according to
Section 1.14;
- traveling
to the duty point reasonably requires more than one day and
the expenses are reimbursable under Section
2.10.
Voucher
Requirements:
- A receipt
issued by a commercial lodging establishment must be attached
to the voucher.
- Meal receipts
are not required.
- The travel
voucher must include a daily itemization of the meal
and lodging expenses incurred.
- The
travel
voucher must list the actual time of departure from
and the arrival at designated headquarters for each trip.
- Object
code 3030
must be used for in-state meal and lodging expenses.
§
2.03 Non-overnight Travel Within Texas
A
state agency may not reimburse a state employee who travels within
Texas without an overnight stay away from the employee's designated
headquarters for the employee's meal expense.
§
2.04 Overnight Travel Outside Texas but Within
the Continental United States
A.
Meal Expenses
A
state employee is entitled to be reimbursed for meal
expenses incurred on a day that the employee conducts
official state business at a duty point located outside the employee's
designated headquarters. The reimbursement per day may not exceed
the Comptroller's maximum reimbursement rate for the duty point
for that day unless;
- the
employee has decreased the rate under Subsection
(D) of this section; or
- a
rate for a different location applies under Subsection
(E) of this section.
This
reimbursement limit applies without a carry over from one day
to another. For example, assume that the maximum meal reimbursement
rate for duty point 1 is $34 per day and the maximum for duty
point 2 is $42 per day. If a state employee incurs meal expenses
of $22 at the first duty point and $54 at the second duty point,
only $64 of those expenses are reimbursable.
If
the Comptroller's maximum rate for a duty point changes in the
middle of a state employee's stay at the duty point, then the
change applies to the expenses incurred after the change. An example
of a change is the switch from a high season rate to a low season
rate.
Meal
expenses incurred while traveling to and staying at a duty point
the day before official state business begins at the duty point
are reimbursable. Meal expenses incurred while staying at and
traveling from a duty point the day after official state business
ends at the duty point are reimbursable. Meal expenses incurred
while traveling to and staying at a duty point more than one day
before official state business begins at the duty point, or meal
expenses incurred while staying at and traveling from a duty point
more than one day after official state business ends at the duty
point, are not reimbursable unless:
- the
expenses are incurred to qualify for a discount airfare according
to Section
1.14;
- traveling
to the duty point reasonably requires more than one day and
the expenses are reimbursable under Section
2.10.
B.
Lodging Expenses
A
state employee is entitled to be reimbursed for lodging
expenses incurred on a day that the employee conducts
official state business at a duty point located outside the employee's
designated headquarters.
If
lodging expenses are reimbursable, the reimbursement per day,
per commercial lodging establishment may not exceed the Comptroller's
maximum rate for the duty point for that day unless:
- the
employee has increased the rate under Subsection
(D) of this section; or
- a
rate for a different location applies under Subsection
(E) of this section.
This
reimbursement limit applies without a carry over from one day
to another or from one commercial lodging establishment to another.
For example, assume that the maximum lodging reimbursement rate
for duty point 1 is $65 per day and the maximum for duty point
2 is $100 per day. If a state employee incurs lodging expenses
of $50 at the first duty point and $115 at the second duty point,
only $150 of those expenses are reimbursable.
If
the Comptroller's maximum reimbursement rate for a duty point
changes in the middle of a state employee's stay at the duty point,
then the change applies to the expenses incurred after the change.
An example of a change is the switch from a high season rate to
a low season rate.
Lodging
expenses incurred at a duty point the night before official state
business begins at the duty point are reimbursable. Lodging expenses
incurred at a duty point the night after official state business
ends at the duty point are reimbursable. Lodging expenses incurred
at a duty point more than one night before; or lodging expenses
incurred at a duty point later than the night following the end
of official state business begins at the duty point, are not reimbursable
unless
- the
expenses are incurred to qualify for a discount airfare according
to Section
1.14;
- traveling
to the duty point reasonably requires more than one day and
the expenses are reimbursable under Section
2.10.
C.
Federal Travel Regulations
The
federal travel regulations contain maximum meal and lodging reimbursement
rates for selected municipalities and counties in each state.
The Comptroller's maximum reimbursement rate for those municipalities
and counties are the same as the rates contained in the version
of the federal travel regulations that the Comptroller has adopted
by reference. If the regulations do not specifically list a duty
point, then the maximum rates for the county in which the duty
point is located apply. If the regulations do not list a city
duty point or the county in which the duty point is located, then
the median rates for the state apply in which the duty point is
located. There are two web sites that can be used to determine
what county a city is located in:
http://www.indo.com/distance
(do not use this site for mileage, as it is not very accurate).
....or.....
http://www.usps.gov/ncsc/lookups/lookup_zip+4.html
D.
Increasing the Comptroller's Maximum Lodging Reimbursement Rate
A
state employee may reduce the maximum meal reimbursement rate
for a duty point and use the reduction to increase the maximum
lodging reimbursement rate for the duty point.
E.
Inability to Obtain Reasonable Lodging in a Duty Point
This
subsection applies when a state employee obtains lodging outside
a duty point because the employee is unable to obtain reasonable
lodging in the duty point.
If
the meal expenses incurred on the day the lodging is obtained
are reimbursable, the meal expenses reimbursement for the day
may not exceed the greater of:
- the
maximum meal reimbursement rate for the state employee's duty
point; and
- the
maximum meal reimbursement rate for the location where the lodging
is obtained.
If
the lodging expenses are reimbursable, the reimbursement may not
exceed the maximum lodging reimbursement rate for the location
where the lodging is obtained.
Voucher
Requirements:
The
supporting documentation for a meal or lodging expense subject
to this section must satisfy all the following requirements:
- The
travel
voucher
must
include an original lodging receipt.
- Meal
receipts are not required.
- The
voucher must include a daily itemization of the meal and lodging
expenses incurred.
- The
voucher must include a list of the cities and counties to which
the state employee traveled.
- If
meals were reduced in order to increase lodging then that statement
must be listed on the voucher.
- This
paragraph applies only if a state employee obtained lodging
outside the employee's duty point and the employee does not
want the applicable maximum meal and lodging reimbursement rates
to be the rates for the duty point.
- Object
code 3130 must be used for meals and lodging.
§
2.05
Non-Overnight Travel Outside Texas but Within the Continental United
States
A
state agency may not reimburse a state employee who travels
outside Texas, but within the continental United States, without
an overnight stay away from the employee's designated headquarters
for the employee's meal expense.
§
2.06
Overnight Travel to Alaska, Hawaii, Canada, Mexico and the U.S.
Possessions of Samoa, Guam, Puerto Rico, and the
Virgin Islands
A.
Meal Expenses
A
state employee is entitled to be reimbursed for meal expenses
incurred on a day that the employee conducts official state business
at a duty point located outside the employee's designated headquarters.
The reimbursement may not exceed the amount of meal expenses actually
incurred.
Meal
expenses incurred while traveling to and staying at a duty point
the day before official state business begins at the duty point
are reimbursable. Meal expenses incurred while staying at and
traveling from a duty point the day after official state business
ends at the duty point are reimbursable. Meal expenses incurred
while traveling to and staying at a duty point more than one day
before official state business begins at the duty point, or meal
expenses incurred while staying at and traveling from a duty point
more than one day after official state business ends at the duty
point, are not reimbursable unless:
- the
expenses are incurred to qualify for a discount airfare according
to Section
1.14;
- traveling
to the duty point reasonably requires more than one day and
the expenses are reimbursable under Section
2.10.
B.
Lodging Expenses
A
state employee is entitled to be reimbursed for lodging expenses
incurred on a day that the employee conducts official state business
at a duty point located outside the employee's designated headquarters.
The reimbursement may not exceed the amount of lodging expenses
actually incurred.
Lodging
expenses incurred at a duty point the night before official state
business begins at the duty point are reimbursable. Lodging expenses
incurred at a duty point the night after official state business
ends at the duty point are reimbursable. Lodging expenses incurred
at a duty point more than one night before, or lodging expenses
incurred at a duty point later than the night following the end
of official state business begins at the duty point, are not reimbursable
unless:
- the
expenses are incurred to qualify for a discount airfare according
to Section
1.14;
- traveling
to the duty point reasonably requires more than one day and
the expenses are reimbursable under Section
2.10.
C.
Expense Incurred in a Foreign Currency
A
travel expense incurred in a foreign
currency must be converted to United States dollars.
D.
Texas A&M Agriculture Fiscal Office Approval Not Required
Approval
for travel to these locations is not required from the Texas A&M Agriculture Fiscal Office except if the travel request is for department/unit
head.
Voucher
Requirements:
The
supporting documentation for a meal or lodging expense subject
to this section must satisfy the following requirements.
- The
travel
voucher
must include an original lodging receipt.
-
Meal receipts are not required.
- The
back of the travel
voucher
must
include a daily itemization of the meals and lodging expenses
incurred.
- If
travel expenses have been converted
from a foreign currency, the voucher must specify
the exchange rate used for the conversion.
- Object
code 3120
must be used for meals and lodging.
§
2.07 Non-Overnight
Travel to U.S. Possessions, Alaska, Hawaii, Canada or Mexico
Overnight
stay is required in order for the employee's meals to be reimbursed.
§
2.08 Travel
to Foreign Countries Other than Canada and Mexico
A.
Meal Expenses
A
state employee is entitled to be reimbursed for meal expenses
incurred on a day that the employee conducts official state business
at a duty point located outside the employee's designated headquarters.
The reimbursement may not exceed the amount of meal expenses actually
incurred.
Meal
expenses incurred while traveling to and staying at a duty point
the day before official state business begins at the duty point
are reimbursable. Meal expenses incurred while staying at and
traveling from a duty point the day after official state business
ends at the duty point are reimbursable. Meal expenses incurred
while traveling to and staying at a duty point more than one day
before official state business begins at the duty point, or meal
expenses incurred while staying at and traveling from a duty point
more than one day after official state business ends at the duty
point, are not reimbursable unless:
- the
expenses are incurred to qualify for a discount airfare according
to Section
1.14;
- traveling
from the duty point reasonably requires more than one day and
the expenses are reimbursable under Section
2.10.
B.
Lodging Expenses
A
state
agency may reimburse a state employee for lodging expenses incurred
on a day that the employee conducts official state business at
a duty point located outside the employee's designated headquarters.
The reimbursement may not exceed the amount of lodging expenses
actually incurred.
Lodging
expenses incurred at a duty point the night before official state
business begins at the duty point are reimbursable. Lodging expenses
incurred at a duty point the night after official state business
ends at the duty point are reimbursable. Lodging expenses incurred
at a duty point more than one night before official state business
begins at the duty point or lodging expenses incurred at a duty
point later than the night following the end of official state
business at the duty point, are not reimbursable unless:
- the
expenses are incurred to qualify for a discount airfare according
to Section
1.14;
- traveling
from the duty point reasonably requires more than one day and
the expenses are reimbursable under Section
2.10
C.
Expenses Incurred in a Foreign Currency
A
travel expense incurred in a foreign currency must be itemized
and converted to United States dollars. A currency
converter is available on the Internet.
Key
in the foreign currency dollar amount and the date the travel
expense was incurred. The converter will automatically convert
the currency to U.S. dollars. If the expense was put on a charge
card use Interbank Rate plus 2%. If paid in cash use the Interbank
Rate plus 4%. Print the screen and attach a hard copy to the travel
voucher.
D. Approval Required
The Texas A&M Agriculture Fiscal Office approval is required for all foreign travel.
The Governor's approval form is not required on local accounts.
It is the Texas A&M Agriculture policy that State funds not be used for foreign
travel.
See Section
7.06 Foreign Travel Requests for details.
Voucher
Requirements:
The
supporting documentation for a meal or lodging expense subject
to this section must satisfy the following requirements:
- The
travel
voucher
must include an original lodging receipt.
- Meal
receipts are not required.
- The
back of the voucher must include a daily itemization of the
meals and lodging expenses incurred.
- If
travel expenses have been converted from a foreign currency,
the voucher must specify the exchange rate used for the conversion
and the expense must be itemized.
- Object
code 3310 must be used for all expenses.
§
2.09
Travel to Multiple Duty Points Without an Intermediate Return to
a Designated Headquarters
A.
Meal Expenses
-
Overnight Travel
If
a state employee travels to more than one duty point on the same
day, then the maximum meal reimbursement for the day is equal
to the highest of the maximum rates for the duty points visited.
For example, if a state employee travels on the same day to duty
point A with a maximum meal reimbursement of $30 per day, duty
point B with a maximum of $25, and duty point C with a maximum
of $26, then the maximum reimbursement for all meal expenses incurred
during the day is $30. This conclusion is valid even if all meals
are purchased in duty point B or C.
If a state employee travels to a duty point during a calendar
day and a different duty point the next calendar day, then:
- the
maximum meal reimbursement for the first day is equal to the
maximum meal reimbursement rate for the duty point visited on
the first day; and
- the
maximum meal reimbursement for the second day is equal to the
maximum meal reimbursement rate for the duty point visited on
the second day.
B.
Lodging Expenses
If
a state employee travels to more than one duty point on the same
day, then the maximum lodging reimbursement for the day is equal
to the maximum lodging reimbursement rate for the last duty point
visited. For example, if a state employee travels during a day
to duty point D with a maximum rate of $75 and duty point E with
a maximum rate of $100, then the maximum reimbursement for lodging
expenses during the day, per commercial lodging establishment,
is $100.
If
a state employee travels to a duty point during a calendar day
and a different duty point the next calendar day, then:
- the
maximum lodging reimbursement for the first day is equal to
the maximum lodging reimbursement rate for the duty point visited
on the first day; and
- the
maximum lodging reimbursement for the second day is equal to
the maximum lodging reimbursement rate for the duty point visited
on the second day.
§
2.10 Multi-day
Travel to or from a Duty Point
A.
Travel to a Duty Point
This
section applies when a state employee's traveling to a duty point
reasonably requires more than one day.
The
maximum that a state agency may reimburse the employee for meal
expenses incurred during a day is equal to the maximum meal reimbursement
rate for the location in which lodging is obtained on that day.
If lodging is not obtained on that day, then the maximum reimbursement
is equal to the maximum rate for the location in which lodging
is first obtained after that day.
The
maximum per commercial lodging establishment that a state agency
may reimburse the employee for lodging expenses incurred on a
day is equal to the maximum lodging reimbursement rate for the
location in which lodging is obtained.
The
follow examples illustrate this section.
Example
1: A state employee's designated headquarters
is El Paso. The employee needs to conduct official state business
in Los Angeles.
The employee drives, instead of flying to Los Angeles
for official reasons. The employee obtains lodging in Phoenix
at 7:00 p.m. on the first day of driving. The employee reaches
Los Angeles on the second day of driving. The maximum that the
employee may be reimbursed for meal and lodging expenses incurred
during the first day is equal to the maximum meal and lodging
reimbursement rates for Phoenix. The maximums for the second day
are equal to the maximum rates for Los Angeles.
Example
2: A state employee's designated headquarters is Brownsville.
The employee needs to conduct official state business in Great
Falls, Montana. The employee drives instead of flying to Great
Falls for official reasons. The employee leaves Brownsville on
the first day but does not obtain lodging until reaching Casper,
Wyoming at 1:00 a.m. on the third day. The employee reaches Great
Falls and obtains lodging at 6:00 p.m. on the third day. The maximum
that the employee may be reimbursed for meal expenses incurred
during the first and second days is equal to the maximum meal
reimbursement rate for Casper. The maximum reimbursement for the
lodging expenses incurred in Casper is equal to the maximum lodging
reimbursement rate for Casper. The maximums for the third day
are equal to the maximum rates for Great Falls.
B.
Travel to a Designated Headquarters
This
subsection of the guide applies when a state employee's traveling
to the employee's designated headquarters reasonably requires
more than one day.
The
maximum that a state agency may reimburse the employee for meal
expenses incurred during a day is equal to the maximum meal reimbursement
rate for the location in which lodging is obtained on that day.
If lodging is not obtained on that day because the employee reaches
the employee's designated headquarters, then the maximum reimbursement
is equal to the maximum rate for the location in which lodging
was last obtained.
The
maximum per commercial lodging establishment that a state agency
may reimburse the employee for lodging expenses incurred on a
day is equal to the maximum lodging reimbursement rate for the
location in which lodging is obtained.
§
2.11 Sharing
Lodging
A.
Each Person Sharing Lodging is a State Employee
This
section applies when at least two individuals share a lodging
and each of them is a state employee. A state agency shall reimburse
each state employee for the employee's share of the lodging expense
not to exceed the applicable maximum lodging reimbursement rate.
For example, if two state employees share lodging in Texas and
the total cost of the lodging is $100, then each state employee
would be entitled to receive a lodging reimbursement of $50. Each
state employee must submit a travel
voucher
to receive reimbursement.
B.
One
or More of the Persons Sharing Lodging Is Not a State Employee
This
section applies when at least two individuals share lodging, at
least one of them is a state employee, and at least one of them
is not a state employee.
If
only one of the individuals sharing lodging is a state employee,
then the amount that a state agency must reimburse the employee
for lodging expenses incurred each day is the lesser of:
- the
room rate for a single occupancy; and
- the
applicable maximum lodging rate
C. At Least Two of
the Individuals Sharing Lodging are State Employees
If at least
two of the individuals sharing lodging are state employees, then
the amount that a state agency must reimburse each employee for
lodging expense incurred each day per commercial lodging establishment
is the lessor
of:
- a quotient
- the
numerator of which is equal to the difference between the
total cost of the lodging and the additional person change,
if any, for the non-state employees sharing the lodging;
and
- the
denominator of which is equal to the number of state employees
sharing lodging; and
- the
applicable maximum lodging reimbursement rate.
The following
example illustrates this subdivision:
Three individuals
share lodging at a duty point in Texas. Two are state employees
and the other works for a private person. The total cost of the
lodging is $105 per day, including the $15 additional person charge
that is imposed because three individuals are staying in the room.
Under these facts, each state employee is entitled to be reimbursed
for lodging expense of $45 per day, $105 less $15 additional charge=$90
divided by two state employees = $45 for each state employee.
§
2.12 Receipt
Requirements
A.
Meal Receipts
A
receipt for a meal expense is not required. The only exception
is if the meal is $75.00 or more in which case a receipt is required
by the Internal Revenue Service (IRS).
B.
Lodging Receipts
A
receipt issued by a commercial lodging establishment for a lodging
expense incurred by a state employee must be included in the supporting
documentation for the reimbursement or payment of that expense.
The
lodging receipt must be original and complete. A receipt that
has been altered by any person or entity other than the commercial
lodging establishment is unacceptable. A receipt to which additional
information has been added is considered unaltered for the purpose
of this paragraph if the additional information does not conflict
with the original information on the receipt. The name and address
of the establishment, the name of the employee, the single room
rate, and a daily itemization of the lodging charges must be included
on the receipt.
If
the lodging receipt is unavailable, then the supporting documentation
must include the canceled check or credit card slip used to pay
the commercial lodging establishment, the credit card billing
on which the lodging charges appear, or a copy of the receipt,
check, slip, or billing. Statements and affidavits are not acceptable.
If a copy of the receipt is included in the supporting documentation,
then the name and address of the establishment, the
name of the employee, the single room rate, and a daily itemization
of the lodging charges must be included on the copy. If the original
or a copy of a canceled check, credit card slip, or credit card
billing is included in the supporting documentation, then the
name and address of the establishment, the name of the employee
or board member, and the single room rate must be included in
that documentation.
This
paragraph applies if the state employee listed on a lodging receipt
is different from the state employee named on the voucher. The
lodging receipt is acceptable if the supporting documentation
includes proof that the employee paid the lodging expenses for
which the employee is claiming reimbursement. The proof may be
in the form of a credit card slip, a credit card billing, a canceled
check, or a receipt from the individual whose name is on the receipt.
If the slip, billing, check, or receipt is unavailable, only a
copy of it may be included in the supporting documentation in
lieu of the original. Statements and affidavits are not acceptable.
For
the purpose of this subsection, a "copy" of a credit card slip,
credit card billing, receipt or canceled check includes a photocopy,
an electronically stored version, a microfiche, or a microfilm
of it.
Voucher
Requirements:
- The
supporting documentation must include a statement that the original
lodging receipt is unavailable if a copy of that receipt or
the original or a copy of a canceled check, credit card slip,
or credit card billing is included in lieu of the original lodging
receipt.
- If
a copy of the receipt provided by an individual to a state employee
is included in the supporting documentation, then the documentation
also must include a statement that the original receipt is unavailable.
§
2.13 Hotel
Occupancy Taxes
A.
Travel within Texas
A
state employee traveling on official state business within Texas
is exempt from paying state occupancy taxes collected by
a commercial lodging establishment. Local city and county taxes
are not exempt. The exemption must be claimed by providing
a properly completed exemption
certificate to the establishment. A commercial lodging
establishment may request proof of identification in addition
to the exemption certificate.
A
state agency may not reimburse a state employee for hotel occupancy
taxes charged by a commercial lodging establishment if the employee
fails to present a properly completed exemption certificate to
the establishment.
When
a state employee presents a properly completed exemption certificate
to a commercial lodging establishment and the establishment refuses
to honor the certificate, a state agency may reimburse the employee
for the hotel occupancy taxes charged by the establishment. A
state agency must provide the Comptroller with the name of each
commercial lodging establishment that refuses to honor a properly
completed and presented exemption certificate.
If
a state employee properly pays an applicable hotel occupancy tax,
a state agency may reimburse the employee for those taxes as an
incidental expense. The taxes are not classified as a lodging
expense for the purpose of the maximum reimbursement rate for
those expenses. The employee shall be reimbursed for the tax as
an incidental expense.
B.
Travel Outside Texas
A
state agency may reimburse a state employee traveling outside
Texas for the employee's required payment of hotel occupancy state,
city or county taxes. The reimbursement is classified as an incidental
expense. The taxes are not classified as a lodging expense
for the purpose of the maximum reimbursement rate for those expenses.
C.
Maximum Reimbursement
This
subsection applies only when a state employee is entitled to reimbursement
for the payment of a hotel occupancy or similar
tax. If the tax is calculated as a percentage of
the lodging rate, then the reimbursement may not exceed the percentage
multiplied by the maximum that may be reimbursed to the
employee for lodging expenses. If a state employee increases the
lodging rate according to Section
2.04(D), then the reimbursement may not exceed the
tax percentage multiplied by the maximum that may be reimbursed
to the employee for lodging expenses as increased. If the tax
is not calculated as a percentage of the lodging rate but is based
in part on the lodging rate, then the amount of the reimbursement
is equal to the amount of tax that would have been due had the
lodging expenses not exceeded the maximum lodging reimbursement
rate. For example, assume that a city assesses a hotel occupancy
tax on lodging only if the cost of the lodging exceeds $100 per
day. Assume that the tax is $15, regardless of the amount by which
the lodging cost exceeds $100 per day. Assume that the maximum
lodging reimbursement rate for the city is $80 per day. Under
these assumptions, the $15 tax is not reimbursable. If the tax
is not based on the lodging rate in any respect, then the full
amount the tax must be reimbursed, regardless of the cost of the
lodging.
Voucher Requirements:
- The receipt
from the commercial lodging establishment must itemize the
hotel occupancy or similar tax that the employee paid to the
establishment.
- The supporting
documentation for a reimbursement of the Texas State hotel
occupancy tax to a state employee must include an explanation
of why the reimbursement was required.
- Object
class code 3025 must be used for
travel within Texas. Object
class code 3125 must be used for travel outside
Texas but within the United States, U.S. possessions, Canada
or Mexico. Object
class code 3310 must be used for foreign travel.
Object
class code 3210 must be used for prospective employees.
D.
Examples - Hotel Tax
-
State of Texas Hotel Tax Rate = 6%. Texas Cities Tax Rate
can be from 3% to 11% (depends on size of city)
- Find
the Tax Rate
Tax
÷ Room Charge
4.90
÷ 70.00 = 7% Tax rate that was charged.
- State
and City Tax Charged
9 .10 ÷ 70.00 = 13% 6% State and 7% City Tax
70.00 X 7% = 4.90 Allowable city tax
-
Room over the Allowable Rate
5 .95 ÷ 85.00 = 7% city
70.00 X 7% = 4.90 Allowable city tax
-
Out of State
Both
city and state tax is allowable up to the maximum lodging
rate if calculated by a percentage.
Voucher
Requirements:
- The
receipt from the commercial lodging establishment must itemize
the hotel occupancy or similar tax that the state employee paid
to the establishment.
- The
supporting documentation for a reimbursement of the Texas state
hotel occupancy tax to a state employee of an institution of
higher education, or of an educational organization, must include
an explanation of why the reimbursement was authorized.
- Object
code 3025 must be used for travel within Texas. Object
code 3125 must be used for travel outside Texas but
within the United States, Mexico, Canada or U.S. possessions.
Object
code 3310 must be used for all other travel.
§
2.14
Lease of Apartment or House
A.
General Provisions
A
state agency may reimburse a state employee for the expense of
leasing an apartment or house if:
- the
employee leases the apartment or house from a commercial lodging
establishment;
- the
employee is listed as a tenant on the lease;
- the
purpose of leasing the apartment or house instead of renting
a room at another type of commercial lodging establishment is
the conservation of state funds;
- the
agency reasonably anticipates at the time the lease is signed
that the apartment or house will be used for at least one month;
and
- the
agency would not be prohibited from reimbursing the employee
for lodging expenses if the employee had instead rented a room
from a different type of commercial lodging establishment.
B.
Definitions
In
this section of the guide:
- "Daily
lodging rate" means the maximum lodging reimbursement rate for
the duty point in which the apartment or house is located. If
the apartment or house is located outside a duty point because
a reasonable apartment or house cannot be obtained in the duty
point, then the term means the maximum lodging reimbursement
rate for the location in which the apartment or house is obtained.
- "Expense
of leasing an apartment or house" means the total expenses that
are reasonably necessary to make the apartment or house livable.
The term includes furniture rental charges and mandatory utility
charges. The term does not include refundable security deposits.
- "Mandatory
utility charge" includes gas, water, electricity, garbage collection,
and basic monthly telephone charges for a single phone (including
installation costs). The term does not include a cable television
fee.
C.
Amount of Reimbursement
-
General limitation
When
a state employee leases an apartment or house, the amount
of the reimbursement is equal to the expense of leasing the
apartment or house. The reimbursement may not exceed the "daily
lodging rate" multiplied by the sum of: (a) the number of
business days the apartment or house was used; and (b) the
number of business days the apartment or house was not used
because of business reasons. The maximum reimbursement is
calculated according to the following formula:
MR=DLR
x (BDU + BDNU)
Definitions:
"MR"-
the maximum reimbursement
"DLR"- the daily lodging rate
"BDU"
-the number of business days the apartment or house was used
"BDNU"-
the number of business days the apartment or house was not used
because of business reasons.
D.
Meal Expenses
A
state agency shall reimburse a state employee for the employee's
meal expenses on the same basis as would be reimbursed if the
employee had rented a room at another type of commercial lodging
establishment.
E.
Business Telephone Calls
A
state agency may reimburse a state employee for the employee's
business telephone calls as an incidental expense.
F.
Travel to a Second Duty Point
When
a state employee who is leasing an apartment or house travels
on official state business to a second duty point that is not
in the employee's designated headquarters and obtains lodging,
this subsection of the guide applies. A state agency may reimburse
the employee for:
- the
cost of transportation between the duty points;
- the
employee's meal expenses at the second duty point not to exceed
the maximum meal reimbursement rate for that duty point;
- the
employee's lodging expenses at the second duty point, not to
exceed the maximum lodging reimbursement rate for that duty
point; and
- the
expense of leasing the apartment or house on the same basis
as if the employee had not traveled to the second duty point.
G.
Examples
The
following examples illustrate this section.
Example
1:
A
state employee whose designated headquarters is Austin travels
to Dallas for the month of June to conduct official state business.
With the intention of conserving state funds, the employing state
agency authorizes the employee to lease an apartment in the employee's
name. The agency reasonably anticipates at the time the lease
is signed that the employee will use the apartment while conducting
official state business throughout the entire month. The rental
rate is $2,150 per month, with a security deposit of $500 payable
at the start of the lease. The employee also incurs the following
monthly expenses: $20 for water, $20 for basic telephone service,
$50 for electricity, $30 for furniture rental, and $25 for cable
television. The employee actually uses the apartment while conducting
official state business for only the first 15 days of June. The
apartment is not used the other 15 days of June because of business
reasons. Under these facts, the "expense of leasing the apartment
or house" is $2,270. The $25 charge for cable television and the
$500 security deposit are not included as an expense. Even though
the employee incurred $2,270 in expenses, the maximum amount that
may be reimbursed is $2,100 (30 days multiplied by $70 per day).
Example
2:
Assume
the same facts as in Example 1 except that the rental rate is
$750. Under these facts, the "expense of leasing the apartment
or house" is $870. The entire expense is reimbursable because
the maximum reimbursement is $2,100, as calculated in Example
1.
Voucher
Requirements:
- The
supporting documentation for a travel expense subject to this
section must satisfy all the following requirements.
- The
original or a copy of the lease agreement and proof that
a lease payment was made.
- When
applicable, an invoice from a furniture rental company
and a billing statement from a utility company.
- When
applicable, proof that the employee paid the application
fee.
- The
expense of leasing the apartment for the month must be
listed as a lump sum amount.
- The
supporting documentation must state that the requirements
of Subsection (A)
of this section have been satisfied. The supporting documentation
must also state how many business days the apartment or
house would have been used if it had been used throughout
the month on official state business, how many days the
apartment or house was used on official state business,
and how many days the apartment or house was not used
due to official state business reasons.
- The
travel
voucher must
itemize the meal expenses incurred by the employee on
a daily basis.
- The
reimbursable expenses a state employee incurs during a month
while leasing an apartment or house must be included on a
single voucher. The voucher may not encompass more than one
month's expenses.
- Object
code 3025 must be used when reimbursing an employee
for a business telephone call made from within Texas. Object
code 3125 must be used for all business telephone
calls made from outside Texas but within the United States,
U.S. possessions, Canada, or Mexico. Object
code 3310 must be used for business telephone calls
made from all other locations.
- Object
code 3065 must be used for travel to a location
in Texas. Object
code 3165 must be used for travel to a location
outside Texas if the location is within the United States,
a U.S. possession, Canada, or Mexico.
- Object
code 3310 must be used for travel to a foreign
country other than Canada and Mexico.
2.15
Actual Expense for a Conference Hotel
A. General
- Applies
to local funds only. No state funds (Research & General)
can be used.
- If Conference
Hotel room cost is more than the allowable rate for the area,
the traveler can request "Actual Expense for a Conference
Hotel".
- A copy
of the approval must be attached to the voucher.
- The hotel
expense would be listed under Actual Expense on the back of
the voucher.
- This does
not apply to any meals.
- Circle
the exception "Part of Group" on the front of the
voucher. Beside that, write "Conference Hotel".
- Lodging
would be coded to Object Class Code 3120.
Extension
- A written
request must be submitted to and approved by Dr. Fehlis.
TAES
- The travel
can request "Actual Expense for a Conference Hotel"
on the Travel Request.
- The Travel
Request has to be approved by the Department/Unit Head.
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