Texas State Hotel Occupancy Tax
Apply the 6% state rate to taxable room charges and retain the records required for the Comptroller account.
Texas short-term rental operations
Texas Airbnb owners need to account for state tax guidance, the rules for their exact city and neighborhood, property restrictions, and operating decisions. The directory covers every Checkmate Texas location page.
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Texas short-term rental planning starts with the property's exact address. Review the applicable state tax guidance and each local authority's current licensing, zoning, occupancy, parking, noise, contact, and tax materials. Texas Comptroller hotel-tax guidance
An owner should identify every authority connected to the address before listing: city, county, appraisal district, special-purpose district, homeowners association, condominium association, and any recorded deed restrictions. Review private property restrictions and every owner filing duty separately.
The Texas Comptroller's hotel occupancy tax guidance sets the state rate at 6% of the room charge. The tax reaches houses, condominiums, apartments, and rooms used for short stays. Owners, operators, managers, online travel companies, and other rental intermediaries may carry collection responsibilities.
Texas cities, eligible counties, and special-purpose districts may impose additional hotel occupancy taxes. The local authority collects its own tax under its filing rules. A host should calculate the applicable state, city, county, and district rates for the address. Texas Comptroller local-tax guidance
The Comptroller's Airbnb state-tax determination states that Airbnb began collecting and remitting the 6% state hotel occupancy tax on Texas bookings made through Airbnb on May 1, 2017. The arrangement covers the state tax attached to those Airbnb bookings. Direct reservations, other platforms, and local taxes require separate review.
Local platform procedures vary. Austin requires platform collection of city HOT and owner quarterly reports. Austin HOT requirements Houston provides one proof process for Airbnb-only registrants and another process for operators using additional channels. Houston HOT proof requirements South Padre Island requires separate city, county, and state handling. South Padre Island HOT requirements Owners should reconcile every reservation by booking channel, taxable charge, taxing authority, amount collected, and party that remitted it.
The state filing deadline is the twentieth day after the reporting period, and qualified accounts may file quarterly. Texas Comptroller filing schedule Local deadlines can differ. A useful monthly close records gross receipts, exempt stays, platform-collected tax, direct-booking tax, local returns, state returns, confirmation numbers, and payment dates.
Apply the 6% state rate to taxable room charges and retain the records required for the Comptroller account.
Identify city, county, and district rates and follow each authority's registration, return, and payment schedule.
Match tax collected by Airbnb or another platform to each reservation and file owner reports still required by the jurisdiction.
Hotel occupancy tax is the primary state tax on qualifying lodging. Separately stated products and services can receive different tax treatment. The Comptroller's hotel and motel occupancy publication should be used to classify taxable lodging charges and related receipts before configuring checkout and bookkeeping.
Texas property taxes are administered locally through appraisal districts and taxing units. The Comptroller's property-tax overview explains appraisal, exemptions, protests, and local tax administration. Owners should keep ownership, mailing address, exemption status, and property-use records current with the appraisal district and ask a qualified adviser how rental use affects their facts.
Review municipal approval requirements and recorded private restrictions as separate parts of the property file. Texas Property Code Chapter 209 governs many residential property owners associations and provides the statutory context for association records and enforcement. Owners should obtain the declaration, amendments, rules, leasing provisions, and recent board notices tied to the property.
Insurance should reflect short-term rental use, property characteristics, amenities, and local permit conditions. Review the current city application for insurance, contact, floor-plan, equipment, and posting requirements. Corpus Christi documents insurance, emergency-contact, floor-plan, and fire-extinguisher requirements on its application page. Corpus Christi application requirements Texas law also addresses dwelling smoke alarms in Property Code Section 92.255. The operating file should record detector tests, extinguisher service, pool and spa controls, railings, exits, address visibility, emergency instructions, and repair completion.
Each row links to the responsible city authority. Rules change through ordinances, court decisions, fee schedules, and administrative updates. Verify the address and current application materials before purchase, conversion, or renewal.
| City | Permit or registration | License type | Zoning limits | Occupancy and operations | Local HOT rate | Tax handling |
|---|---|---|---|---|---|---|
| AustinOfficial STR rules | Operating license required | STR operating license; application path depends on property and occupancy type | Licensed STR use is allowed as an accessory use to residential uses; unit concentration and spacing rules apply by site type | License and city operating rules control use, noise, parking, local contact, and guest conduct | 11% city HOT | Platforms remit Austin HOT for covered platform bookings. Owners file quarterly reports and remit applicable direct-booking HOT |
| DallasOfficial STR rules | HOT registration and reporting required | Short-term rental hotel occupancy tax account | Owners should confirm current land-use and enforcement status with Dallas before listing | Property, nuisance, parking, and occupancy rules remain address-specific | 9% city HOT | Dallas HOT filing applies; owners must complete every reporting duty assigned by Dallas |
| HoustonOfficial STR rules | City registration required | Certificate of registration with a listing registration number | City registration and property-specific restrictions each apply according to their governing requirements | Certificate, emergency-contact, safety, and operating rules govern the registered rental | 7% city HOT | Airbnb-only listings use the city's Airbnb HOT path; other channels require HOT proof or registration |
| San AntonioOfficial STR rules | STR permit required | Type 1 owner- or operator-occupied; Type 2 non-owner-occupied | Type and density rules vary by property and district | The approved permit and city code establish capacity and operating conditions | 9% city HOT plus 1.75% Bexar County HOT | STR operators must register, report, and pay applicable city HOT |
| Fort WorthOfficial STR rules | Registration required for legal STRs | Annual short-term rental registration | STRs are limited to zoning districts where the use is legal | Registration and city operational standards govern capacity, parking, noise, and contact duties | 9% city HOT | Annual HOT registration and ongoing local HOT reporting apply |
| GalvestonOfficial STR rules | Annual registration required | One GVR number for each rentable unit | Owners must review neighborhood and deed restrictions before registration | Registration records bedrooms, sleeping capacity, and a 24-hour contact within one hour | 9% city HOT | City HOT account and remittance apply alongside state tax |
| South Padre IslandOfficial STR rules | STR license required | City STR license displayed in every advertisement | City code and property restrictions apply to the licensed unit | License records and city code control unit capacity and operations | 10.5% city HOT plus 0.5% county venue tax | 10.5% city HOT plus 0.5% county venue tax and 6% state HOT; city filings are monthly |
| Corpus ChristiOfficial STR rules | Annual registration permit required | Type 1 owner-occupied or Type 2 non-owner-occupied | Type 2 rentals face a 15% block-face cap; single-family Padre and Mustang Island districts prohibit STRs | Application floor plan states sleeping areas and proposed maximum guests | 9% city HOT | Registered operators file applicable local HOT in addition to state obligations |
Texas demand patterns vary by region and property type. Market selection should begin with permitted use, realistic booking drivers, operating access, seasonality, storm or weather exposure, and the owner's hold period.
Evaluate North Texas booking patterns across business travel, sports, conventions, medical visits, universities, and family stays using property-level reservation data. Dallas and Fort Worth require separate city-level compliance reviews. Properties outside the core cities may sit under another municipality, county, HOA, or deed framework.
Evaluate Central Texas booking patterns around government, universities, festivals, weddings, outdoor recreation, and leisure stays using property-level reservation data. Test Hill Country demand associated with weddings, outdoor recreation, wineries, and weekends using property-level reservation data. Licensing, water and septic capacity, wildfire exposure, event rules, and neighborhood restrictions deserve property-level review.
Evaluate Houston and Galveston booking patterns across medical, energy, convention, port, sports, family, beach, and cruise stays using property-level reservation data. Coastal underwriting should include flood, wind, evacuation, corrosion, and seasonal maintenance planning.
Evaluate San Antonio booking patterns across conventions, military travel, healthcare, attractions, and regional leisure stays using property-level reservation data. Type, density, permit, and tax requirements should be resolved before furnishing or marketing a property.
Review the Corpus Christi and South Padre Island licensing and tax requirements with the responsible city before evaluating a property. Corpus Christi STR rules South Padre Island STR rules Review zoning, block or district limits, wind coverage, flood exposure, parking, occupancy, monthly tax filing, and peak-season turnover capacity for each beach or island property.
Evaluate smaller Texas markets across energy, construction, universities, government, agriculture, healthcare, and family stays using property-level reservation data. Test demand associated with employers, projects, school calendars, and regional events using property-level reservation data. A conservative plan tests off-peak occupancy, vendor availability, driving distance, and maintenance response before setting revenue expectations.
AustinCentral Texas planning guidePhoto: Justin Wallace / Unsplash
DallasNorth Texas planning guidePhoto: Max Fray / Unsplash
HoustonUpper Gulf Coast planning guidePhoto: Dennis Lamberth / Unsplash
San AntonioSouth Central Texas planning guidePhoto: Stephen Crane / Unsplash
GalvestonUpper Gulf Coast planning guidePhoto: Justin Wolff / Unsplash
South Padre IslandLower Gulf Coast planning guidePhoto: Benigno Hoyuela / Unsplash
Corpus ChristiCoastal Bend planning guidePhoto: Hameen Reynolds / Unsplash
Texas Hill CountryVanderpool planning guidePhoto: Delaney Van / UnsplashA Texas management plan should connect booking performance with address-level compliance and reliable local operations. Scope should be written into the property proposal so the owner can see which party performs, approves, pays for, and documents each task.
The service scope may include listing setup, channel configuration, photography coordination, amenity records, policies, calendar controls, and listing updates.
The service scope may include rate review, minimum stays, booking windows, event calendars, seasonal controls, and an owner-approved revenue strategy.
The service scope may include pre-arrival instructions, identity and occupancy procedures, stay support, issue routing, checkout communication, and review follow-through.
The service scope may include cleaning coordination, linen flow, consumable restocking, inspection records, damage reporting, and arrival readiness.
The service scope may include issue intake, owner approval thresholds, vendor scheduling, completion records, emergency escalation, and preventive maintenance.
The service scope may include account access, booking and payout visibility, operating statements, tax records, stay blocks, expense approvals, and contract responsibilities.
Management cost depends on the property, city, booking channels, service scope, turnover model, guest-support coverage, maintenance workload, and owner involvement. A quoted percentage has limited meaning until the agreement identifies the revenue base, included services, separate charges, and approval rules.
The directory lists all 275 Texas locations. Use the search field or regional links to find a city.
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Check the Texas Comptroller for state hotel occupancy tax duties. Check the authorities governing the property address for permits, zoning, operating standards, local taxes, and private restrictions. Official guidance
The Texas state hotel occupancy tax rate is 6% of the room charge. Cities, counties, and special-purpose districts may add local hotel occupancy taxes collected by the relevant local authority. Official guidance
Airbnb has collected and remitted the 6% Texas state hotel occupancy tax on Texas bookings made through Airbnb since May 1, 2017. Local collection varies by jurisdiction and platform agreement, so hosts still need to confirm local registration, reporting, zero-return, and direct-booking duties. Official guidance
Texas hotel occupancy tax applies to qualifying stays. Other taxable sales or services can create separate sales-tax duties. Owners should classify each charge using current Comptroller guidance and confirm their account setup with a Texas tax professional. Official guidance
Recorded declarations and deed restrictions may restrict leasing or short-term use. Owners should review the property's governing documents, amendments, and enforcement history before relying on city approval. Official guidance
A management plan may cover listing setup, pricing, guest communication, turnover coordination, restocking, inspections, maintenance coordination, and owner reporting. The property proposal should identify the approved scope, local service coverage, account access, fees, and owner responsibilities.
Texas management pricing depends on the property, market, service scope, booking setup, turnover model, and maintenance needs. A property-specific proposal provides a useful comparison because it states the fee basis, included work, pass-through costs, and owner responsibilities together.
Compare local service coverage, response procedures, cleaning quality controls, pricing authority, listing ownership, payout flow, maintenance approvals, reporting access, insurance requirements, contract term, termination process, and every fee listed in the proposal.
A Checkmate property review covers local service availability, operating needs, listing status, owner priorities, and the proposed management scope.
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