Texas Stay Tax

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New Braunfels, Texas short-term rental hotel tax

Comal / Guadalupe 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. New Braunfels 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: newbraunfels.gov — source for City hotel tax rate
What the source says
Hotels, motels, and all Short-Term Rental properties are required to pay a 7% tax on the monthly gross receipts.
County hotel tax rate
None foundUnconfirmed

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

Venue / special district rate
WORD 3% lodging fee: applies outside city limits in the Comal County WORD district, not inside New BraunfelsSource: wordcc.com — source for Venue / special district rate
What the source says
If you are inside the New Braunfel's city limits you are not in the WORD district, and therefore do not have to remit taxes to WORD.
Combined total rate
13% (6% state + 7% city)Source: newbraunfels.gov — source for Combined total rate
What the source says
required to pay a 7% tax on the monthly gross receipts

The city FAQ also mentions a 'Venue Tax' without a rate; not included.

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
NoSource: newbraunfels.gov — source for Airbnb
What the source says
No, Airbnb does not collect or remit Hotel Occupancy Tax or Venue Tax to the City of New Braunfels on behalf of property owners and/or authorized agents.
Vrbo
NoSource: newbraunfels.gov — source for Vrbo
What the source says
No, Vrbo does not collect or remit Hotel Occupancy Tax or Venue Tax to the City of New Braunfels on behalf of property owners and/or authorized agents.

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
Free city STR registration, one per property (some zones need a special use permit)Source: newbraunfels.gov — source for Local registration / permit
What the source says
There is no fee to register a short-term rental. ... each Short-Term Rental property must be registered separately.
Local filing frequency
MonthlySource: newbraunfels.gov — source for Local filing frequency
What the source says
Tax payments are due monthly no later than the 20th day of the month following the end of the prior reporting month.
$0 returns required?
YesSource: newbraunfels.gov — source for $0 returns required?
What the source says
If there was no rental activity for the entire month, you are still required to submit a completed Hotel Occupancy Tax form for zero collections.
Local due date
20th of the following monthSource: newbraunfels.gov — source for Local due date
What the source says
Tax payments are due monthly no later than the 20th day of the month following the end of the prior reporting month.
Late penalty
$50 on day 1, +$75 on day 31, +$100 on day 61, then 15% of the tax on day 91Source: newbraunfels.gov — source for Late penalty
What the source says
1st day late - $50 fee ... 31st day late - additional $75 fee ... 61st day late - additional $100 fee ... 91st day late - 15% of the assessed Hotel Occupancy Tax
Interest
Not stated in the city FAQUnconfirmed

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

Source: newbraunfels.gov — source for Interest
Filing portal
City STR portal (Deckard), found by search but not openedUnconfirmed

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

Source: portal.deckard.com — source for Filing portal
Ordinance
New Braunfels Code of Ordinances (section not cited)Unconfirmed

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

Source: newbraunfels.gov — source for Ordinance
What the source says
violation of the City of New Braunfels 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