Texas Stay Tax

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College Station, Texas short-term rental hotel tax

Brazos County · Last checked Nov 2026

16%Combined hotel tax on a stay under 30 nights. 16% (6% state + 7% city + 3% county)Unconfirmed

Every Texas short-term rental owes the 6% state hotel tax. College Station adds local tax on top. Below is who collects each part, whether Airbnb and Vrbo pay it for you, and how to file what they don't.

Local rates

City hotel tax rate
7%Source: cstx.gov — source for City hotel tax rate
What the source says
authorizes the City of College Station to levy a Hotel Occupancy Tax equal to 7% of the consideration paid by the occupant of any hotel
County hotel tax rate
3% Brazos County (county's FY2025 self-report to the Comptroller)Unconfirmed

Not confirmed on an official page. Check with the city or county.

Source: data.texas.gov — source for County hotel tax rate
What the source says
"type":"county","name":"Brazos","fiscalyear":"2025","tax_rate_351":"0.03"

The city confirms hosts must also file with Brazos County, but the county's instructions page blocked our checks.

Venue / special district rate
No separate tax found on official pages.None found
Combined total rate
16% (6% state + 7% city + 3% county)Unconfirmed

Not confirmed on an official page. Check with the city or county.

Source: cstx.gov — source for Combined total rate
What the source says
Hosts must also file and remit the appropriate local hotel occupancy taxes to the City of College Station and Brazos County.

Unconfirmed because the county rate is unconfirmed.

Do Airbnb and Vrbo collect the local tax?

Both platforms collect the 6% state tax on Texas stays. Local tax is a city-by-city question.

Airbnb
No. Airbnb covers only the 6% state tax here.Source: cstx.gov — source for Airbnb
What the source says
However, this only covers the 6% state tax rate. Hosts must also file and remit the appropriate local hotel occupancy taxes to the City of College Station and Brazos County.
Vrbo
No. College Station is not on Vrbo's Texas list, so Vrbo collects only the 6% state tax there.Source: help.vrbo.com — source for Vrbo
What the source says
Vrbo's Texas list names the State of Texas, Aransas County, Austin, Beaumont, Big Spring, Comal County WORD, Corpus Christi, Denison, Galveston, Glen Rose, Harris County, Houston, Irving, Jamaica Beach, Jasper County, Lakewood Village, League City, Leon Valley, Lockhart, Martindale, McKinney, Plano, San Antonio, Smithville and Wood County.

Summary of the page (this city is not on its list)

If you also book guests directly or on another site, you collect and file the tax on those stays yourself.

Local registration and filing

Local registration / permit
City STR permit ($100; $75 renewal), renewed each yearSource: cstx.gov — source for Local registration / permit
What the source says
Short-term Rental Permit Fee - $100 ... Short-term Rental Permit Renewal Fee - $75
Local filing frequency
MonthlySource: cstx.gov — source for Local filing frequency
What the source says
Every month. Due date is the 20th day of the month following the month of collection.
$0 returns required?
YesSource: cstx.gov — source for $0 returns required?
What the source says
A report must be filed every month, regardless of whether any stays were recorded, and taxes collected.
Local due date
20th of the following monthSource: cstx.gov — source for Local due date
What the source says
On the 20th day of the month following the month of collection, every person required to collect the tax must file a report with the City's Accounting Office.
Late penalty
15% of the tax due for each 30 days the report or payment is lateSource: cstx.gov — source for Late penalty
What the source says
Failure to file the required reports and to remit payment is a misdemeanor punishable by a fine and a penalty of 15% of the tax due for each thirty (30) days that the report is not filed or the payment is not made.
Interest
Not stated for the city taxUnconfirmed

Not confirmed on an official page. Check with the city or county.

Source: cstx.gov — source for Interest
What the source says

The city page repeats the state rules (interest from day 61) but gives no city interest rate.

Filing portal
City filing method not confirmed (report goes to the City's Accounting Office)Unconfirmed

Not confirmed on an official page. Check with the city or county.

Source: cstx.gov — source for Filing portal
What the source says
every person required to collect the tax must file a report with the City's Accounting Office.
Ordinance
College Station Code of Ordinances Chapter 1, Section 11Source: cstx.gov — source for Ordinance
What the source says
Chapter 1, General Provisions, Section 11 of the Code of Ordinances authorizes the City of College Station to levy a Hotel Occupancy Tax

State hotel tax (all of Texas)

State hotel tax rate
6%Source: comptroller.texas.gov — source for State hotel tax rate
What the source says
The state hotel occupancy tax rate is 6 percent (.06) of the cost of a room.
Who collects it
Texas Comptroller of Public AccountsSource: comptroller.texas.gov — source for Who collects it
What the source says
The Comptroller's office collects and administers the 6 percent state hotel tax, while cities and counties are responsible for collecting their own local hotel taxes.
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.
Airbnb and the state tax
Airbnb collects the 6% state taxSource: airbnb.com — source for Airbnb and the state tax
What the source says
Texas State Hotel Occupancy Tax: 6% of the listing price including any cleaning fee for reservations 29 nights and shorter in the State of Texas.
Vrbo and the state tax
Vrbo collects the 6% state taxSource: help.vrbo.com — source for Vrbo and the state tax
What the source says
Texas (state taxes only) State Hotel Occupancy Tax State of Texas under 30 nights April 1, 2019
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.

Unconfirmed on this page