Short-term rental hotel tax in Texas, city by city
Texas charges a 6% state hotel tax on stays under 30 nights, and most cities add their own. Airbnb and Vrbo pay the state tax for you, but in many cities the local tax is still yours to collect and file. Pick your city to see the rate, who collects it and how to file.
The state part: 6%, collected by the Texas Comptroller of Public Accounts. Airbnb collects the 6% state tax; Vrbo collects the 6% state tax. Comptroller hotel tax page
25 Texas short-term rental markets
| City | Combined rate | Airbnb local | Vrbo local | Local filing |
|---|---|---|---|---|
| Austin | 17% | Yes | Yes | Quarterly |
| Houston | 17% | Yes | Yes | Quarterly |
| Dallas | 15% | No | No | Monthly |
| San Antonio | 17% | Partly | Partly | Monthly |
| Corpus Christi | 15% | Yes | Yes | Monthly |
| Galveston | 15% | Yes | Yes | Monthly |
| Fort Worth | 15% | No | No | Monthly |
| Port Aransas | 15% | No | No | Monthly |
| South Padre Island | 17% | No | No | Monthly |
| Fredericksburg | 13% | No | No | Quarterly |
| El Paso | 17.5% | Partly | No | Varies |
| McAllen | 15% | No | No | Monthly |
| College Station | 16% * | No | No | Monthly |
| Lubbock | 15% | No | No | Monthly |
| Leander | 13% * | No | No | Unconfirmed |
| Arlington | 15% | No | No | Monthly |
| Killeen | 15% | No | No | Monthly |
| Rockport | 15% | No | Partly | Monthly |
| Abilene | 15% | Partly | No | Monthly |
| New Braunfels | 13% | No | No | Monthly |
| Waco | 15% | No | No | Monthly |
| Wimberley | 13% | No | No | Monthly or quarterly |
| Freeport | 13% * | No | No | Unconfirmed |
| Amarillo | 15% | No | No | Monthly |
| Frisco | 13% | No | No | Monthly |
How Texas hotel tax works for short-term rentals
- Platforms and the state tax
- Platforms that agree to collect state tax for the owner must collect and remit it; otherwise the owner does.Source: comptroller.texas.gov — source for Platforms and the state tax
What the source says
If an STRP does not agree to collect state HOT on behalf of the property owner, the property owner is responsible for collecting and remitting state HOT to the Comptroller's office for their short-term rentals.
- State registration
- Form AP-102, Hotel Occupancy Tax QuestionnaireSource: comptroller.texas.gov — source for State registration
What the source says
businesses that report the tax should send a completed Form AP-102, Hotel Occupancy Tax Questionnaire (PDF) to the Comptroller's local field office
- State due date
- 20th of the month after the period (monthly, or quarterly if qualified)Source: comptroller.texas.gov — source for State due date
What the source says
Monthly: 20th day of the month following the end of each calendar month (for example, April 20 for March activity). Quarterly (if qualified): 20th day of the month following end of the calendar quarter
- State late penalty and interest
- $50 per late report; 5% if paid 1-30 days late; 10% if more than 30 days late; interest from day 61Source: comptroller.texas.gov — source for State late penalty and interest
What the source says
A $50 penalty is assessed on each report filed after the due date. If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed. If tax is paid over 30 days after the due date, a 10 percent penalty is assessed. ... Past due taxes are charged interest beginning 61 days after the due date.
Local hotel tax is set by each city, and sometimes a county or venue district. Local rules on permits, filing frequency, $0 returns and penalties differ, so check your city's page.
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