Texas Stay Tax

Home › Rockport

Rockport, Texas short-term rental hotel tax

Aransas County · Last checked Nov 2026

15%Combined hotel tax on a stay under 30 nights. 15% (6% state + 7% city + 2% county venue)

Every Texas short-term rental owes the 6% state hotel tax. Rockport 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: rockporttx.gov — source for City hotel tax rate
What the source says
By ordinance, the City has adopted a hotel occupancy tax rate of 7% of the consideration paid for use of a hotel room.
County hotel tax rate
2% Aransas County venue tax (county-wide). The 7% county hotel tax does not apply inside Rockport.Source: aransascountytx.gov — source for County hotel tax rate
What the source says
ARANSAS COUNTY REQUIRES THAT AN ADDITIONAL TAX OF 2% BE IMPOSED ON EACH HOTEL CHARGE FOR THE PURPOSE OF FINANCING A VENUE PROJECT ... This does not apply to a room in a hotel which is located in a municipality that imposes a tax under Section 351 of the Tax Code.
Venue / special district rate
No separate tax found on official pages.None found
Combined total rate
15% (6% state + 7% city + 2% county venue)Source: aransascountytx.gov — source for Combined total rate
What the source says
such tax shall be equal to two percent (2%) of the price paid for the Occupancy of a room in the Hotel

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. Rockport is not on Airbnb's Texas list, so Airbnb collects only the 6% state tax there.Source: airbnb.com — source for Airbnb
What the source says
Airbnb's Texas list names the State of Texas, WORD of Comal County, Harris County, Abilene, Austin, Conroe, Corpus Christi, Denison, El Paso, Farmers Branch, Galveston, Garland, Glen Rose, Houston, Irving, Jamaica Beach, Kyle, League City, Leon Valley, Lockhart, Mansfield, McKinney, Plano, San Antonio and Smithville.

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

Vrbo
City 7%: no. Aransas County taxes: yes (since Nov 1, 2020).Source: help.vrbo.com — source for Vrbo
What the source says
Aransas County Hotel Occupancy Tax, Venue Tax County of Aransas County under 30 nights November 1, 2020

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
Not confirmedUnconfirmed

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

Local filing frequency
Monthly (city and county venue tax)Source: ecode360.com — source for Local filing frequency
What the source says
On the last day of the month following each monthly period, every person required to collect the tax imposed by this article shall file a report with the director of finance
$0 returns required?
Not stated on the pages we readUnconfirmed

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

Local due date
City: last day of the following month. County venue tax: 20th of the following month.Source: ecode360.com — source for Local due date
What the source says
On the last day of the month following each monthly period ... Such person shall pay the tax due on such occupancies at the time of filing such report.

County order, Section 5: report due on the 20th day of the month following each month.

Late penalty
City: 15% of the amount due (at least $1). County: 5%, then 5% more after 30 days.Source: ecode360.com — source for Late penalty
What the source says
he shall pay, in addition to the tax owed under this article, 15 percent of the amount due as penalty. However, such penalty shall never be less than $1.00.
Interest
10% a year from 60 days after the due date (city and county)Source: ecode360.com — source for Interest
What the source says
Delinquent taxes shall draw interest at the rate of ten percent per annum beginning 60 days from the due date.
Filing portal
City filing method not confirmed (report goes to the director of finance)Unconfirmed

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

Source: ecode360.com — source for Filing portal
What the source says
shall file a report with the director of finance
Ordinance
Rockport Code Chapter 94, Article IV (Sec. 94-86 to 94-98)Source: ecode360.com — source for Ordinance
What the source says
§ 94-87 Tax levied; amount. Except as provided in this article, there is hereby levied a tax of seven percent of the price paid for a room in a hotel

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