Texas Stay Tax

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South Padre Island, Texas short-term rental hotel tax

Cameron County · Last checked Nov 2026

17%Combined hotel tax on a stay under 30 nights. 17% (6% state + 10.5% city + 0.5% county)

Every Texas short-term rental owes the 6% state hotel tax. South Padre Island 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
10.5% (8.5% general + 2% venue)Source: myspi.org — source for City hotel tax rate
What the source says
The City of South Padre Island's Hotel Occupancy Tax rate is 10.5%, comprised of a 8.5% general occupancy tax and a 2% venue tax.
County hotel tax rate
0.5% Cameron County venue tax (filed separately with the county)Source: myspi.org — source for County hotel tax rate
What the source says
There is also a Cameron County venue tax of .5%. Cameron County has partnered with Localgov for the collection of its Hotel Occupancy Taxes.
Venue / special district rate
No separate tax found on official pages.None found
Combined total rate
17% (6% state + 10.5% city + 0.5% county)Source: myspi.org — source for Combined total rate
What the source says
Total HOT 17%

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. South Padre Island 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
No. South Padre Island 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
Annual city STR license for each rental unit (Deckard); show the license number in every adSource: myspi.org — source for Local registration / permit
What the source says
Register each rental unit for a STR license ... NOTE: License needs to be renewed ... List the license number in all
Local filing frequency
Monthly (city, through Deckard)Source: myspi.org — source for Local filing frequency
What the source says
File HOT monthly with Deckard
$0 returns required?
Yes. A monthly report is required even if the unit was not rented.Source: myspi.org — source for $0 returns required?
What the source says
the Owner or Operator shall, submit a monthly report to the City, on the appropriate "Hotel Occupancy Tax Collection Report" form, even if the short term rental unit was not rented during any such month.
Local due date
By the 15th of each monthSource: myspi.org — source for Local due date
What the source says
Friendly reminder: City Hotel Taxes are due by the 15th day of the month.
Late penalty
Late penalties apply; the amount isn't stated on the city pages we readUnconfirmed

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

Source: myspi.org — source for Late penalty
What the source says
Payment is due to Deckard before the 15th of each month to avoid any late penalties and interest.
Interest
Interest applies; the rate isn't stated on the city pages we readUnconfirmed

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

Source: myspi.org — source for Interest
What the source says
to avoid any late penalties and interest.
Filing portal
South Padre Island Deckard STR/HOT portal

Open the filing portal for South Padre Island

Source: myspi.org — source for Filing portal
What the source says
Effective October 1st, the Hotel Occupancy Tax for the City of South Padre Island must be reported and paid through Deckard Technologies.
Ordinance
SPI Code Chapter 11, Article XII (Short Term Rentals) and Chapter 17, Article II (Hotel-Motel Occupancy Tax)Source: myspi.org — source for Ordinance
What the source says
Chapter 17, Article II "Hotel-Motel Occupancy Tax: of the City Code of South Padre Island.

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