Texas Stay Tax

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Fredericksburg, Texas short-term rental hotel tax

Gillespie County · Last checked Nov 2026

13%Combined hotel tax on a stay under 30 nights. 13% (6% state + 7% city)

Every Texas short-term rental owes the 6% state hotel tax. Fredericksburg 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% (city limits and the extraterritorial jurisdiction, or ETJ)Source: fbgtx.org — source for City hotel tax rate
What the source says
Under City Ordinance Chapter 41, Article IV for Hotel Occupancy Tax, the hotel occupancy tax rate is seven percent (7%).
County hotel tax rate
None inside the city or ETJ. Gillespie County charges 7% only outside them.Source: fbgtx.org — source for County hotel tax rate
What the source says
Properties not located within the Fredericksburg City Limits or ETJ will remit HOT to the Gillespie County Treasurer's office at a rate of seven percent 7%.
Venue / special district rate
No separate tax found on official pages.None found
Combined total rate
13% (6% state + 7% city)Source: fbgtx.org — source for Combined total rate
What the source says
You should be charging your guest a total of thirteen percent (13%) for Local and State Hotel Occupancy Taxes.

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 and Vrbo do not remit the city tax.Source: fbgtx.org — source for Airbnb
What the source says
Reservation services like AirBnB and VRBO do not remit HOT to the City on your behalf.
Vrbo
No. Airbnb and Vrbo do not remit the city tax.Source: fbgtx.org — source for Vrbo
What the source says
Reservation services like AirBnB and VRBO do not remit HOT to the City on your behalf.

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 inside city limits; no permit in the ETJ, but ETJ properties still pay city HOTSource: fbgtx.org — source for Local registration / permit
What the source says
you are required to obtain a permit to operate as an Short-term Rental (STR) in the Fredericksburg City Limits. A permit is not currently required for STR's located in the ETJ
Local filing frequency
QuarterlySource: fbgtx.org — source for Local filing frequency
What the source says
Under City Ordinance Chapter 41, Article IV for Hotel Occupancy Tax, hotel occupancy tax is filed quarterly.
$0 returns required?
YesSource: fbgtx.org — source for $0 returns required?
What the source says
Do I file a quarterly Hotel Occupancy Tax Remittance form even if I did not have any receipts during the quarter? YES.
Local due date
Apr 30, Jul 31, Oct 31, Jan 31Source: fbgtx.org — source for Local due date
What the source says
Hotel Occupancy Tax Remittances are due: ... First Jan 1 - Mar 31 April 30
Late penalty
15% once tax is at least one fiscal quarter lateSource: fbgtx.org — source for Late penalty
What the source says
Additionally, a penalty of 15% of the tax due shall be due if the tax has been delinquent for at least one fiscal quarter.
Interest
4.25% from the day after the due dateSource: fbgtx.org — source for Interest
What the source says
interest of 4.25% will accrue from the first day after the date due until the tax is paid.
Filing portal
City of Fredericksburg HOT portal (since July 1, 2026)

Open the filing portal for Fredericksburg

Source: fbgtx.org — source for Filing portal
What the source says
As of July 1, 2026, the City of Fredericksburg has launched a new online portal for Hotel Occupancy Tax (HOT) payments.
Ordinance
Fredericksburg Code Chapter 41, Article IV (Hotel Occupancy Tax); Chapter 23, Article V (STRs)Source: fbgtx.org — source for Ordinance
What the source says
Chapter 41, Article IV for 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

Nothing on this page is unconfirmed.