Texas Stay Tax

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Corpus Christi, Texas short-term rental hotel tax

Nueces County · Last checked Nov 2026

15%Combined hotel tax on a stay under 30 nights. 15% (6% state + 9% city)

Every Texas short-term rental owes the 6% state hotel tax. Corpus Christi 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
9%Source: corpuschristitx.gov — source for City hotel tax rate
What the source says
must collect the 9% City hotel occupancy tax from hotel guests and remit the tax to the City.
County hotel tax rate
None foundUnconfirmed

We could not confirm this on an official page. Check with the city or county.

What the source says

We found no Nueces County hotel tax that applies inside Corpus Christi on an official page.

Venue / special district rate
No separate tax found on official pages.None found
Combined total rate
15% (6% state + 9% city)Source: corpuschristitx.gov — source for Combined total rate
What the source says
The tax is 9% of taxable revenue.

Excludes any county tax (none found).

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
Yes. Airbnb collects the 9% city tax, but you still file a $0 return each month.Source: corpuschristitx.gov — source for Airbnb
What the source says
Individual Owners - VRBO and or Airbnb takes payment from the traveler and is responsible under the terms of their agreement with the City of Corpus Christi to remit tax on the owner's behalf. (File a zero dollar tax form monthly)
Vrbo
Yes. Vrbo collects the city tax (since Nov 1, 2019), but you still file a $0 return each month.Source: help.vrbo.com — source for Vrbo
What the source says
Corpus Christi Hotel / Motel Occupancy Tax City of Corpus Christi under 30 nights November 1, 2019

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
A city hotel-tax account for each property (GovOS / MUNIRevs)Source: corpuschristitx.gov — source for Local registration / permit
What the source says
The city of Corpus Christi requires property managers to register and remit separate forms for each rental property.
Local filing frequency
Monthly, one form per propertySource: corpuschristitx.gov — source for Local filing frequency
What the source says
The occupancy tax is due on the 20 th day of the month following the end of each calendar month
$0 returns required?
Yes, even when Airbnb or Vrbo paid the taxSource: corpuschristitx.gov — source for $0 returns required?
What the source says
(File a zero dollar tax form monthly) ... the owners are ultimately responsible for making sure that the HOT is paid to all taxing entities.
Local due date
20th of the following month (must be received by then)Source: corpuschristitx.gov — source for Local due date
What the source says
The occupancy tax is due on the 20 th day of the month following the end of each calendar month (for example, October 20 th for September activity). Reports must be received by the 20 th of the month to be timely.
Late penalty
Tax due plus 15% when lateSource: corpuschristitx.gov — source for Late penalty
What the source says
Yes, if payment is late the person will pay the tax due plus 15%.
Interest
Prime + 1% (Wall Street Journal rate, set each January) on tax more than 60 days lateSource: corpuschristitx.gov — source for Interest
What the source says
interest will be applied on all delinquent taxes more than 60 days past due. Rate of interest will be prime rate plus one (1) percent, as published in The Wall Street Journal beginning each calendar year.
Filing portal
Corpus Christi GovOS (MUNIRevs)

Open the filing portal for Corpus Christi

Source: corpuschristitx.gov — source for Filing portal
What the source says
the City has contracted with GovOS for our hotel/motel tax collections. Here is a link to their website https://corpuschristi.munirevs.com/.
Ordinance
Corpus Christi Code of Ordinances, Ordinance #032770 (under Texas Tax Code ch. 351)Source: corpuschristitx.gov — source for Ordinance
What the source says
Ordinance #032770 The City Hotel/Motel Occupancy Tax is authorized under Chapter 351 of the Texas Tax Code and the City of Corpus Christi Municipal Code of Ordinances.

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