ABSTRAK Regional tax is one of Regional Net Income, which is an important resource to earn the government implementation and regional development. The restaurant and hotel tax is one of the regional taxs. Regional Income Official (DIPENDA) does the restaurant and hotel tax collection. Objective of this research is to know the restaurant and hotel tax collecting system, the restrictions in tax collecting and the efforts done by Boyolali government to increase the restaurant and hotel tax collection. Based on these problems, an interview with Dipenda and data collection has been done in this research. Based on data obtained, it can be conclude that the restaurant and hotel tax collecting is using ball pick up, that is by visiting the obligatory and that system isn’t suit the regional law. The restriction faced by writer is that most of the obligatory have no awareness to pay their taxs; they either don’t understand the importance of tax. Dipenda has done many elucidations to solve that matter.