Every person owning, operating, managing, or controlling any hotel shall collect the tax imposed, complete a Hotel Occupancy Tax Report Form and remit both the form and payment, if applicable, to the City of San Antonio Finance Department, Revenue Collections Division. A Hotel Occupancy Tax Report Form must be filed for each calendar month or 30 days after the end of an alternative reporting period even if there are no taxable room receipts.
Hotel: The term shall include hotel, motel, tourist homes, houses or courts, lodging houses, inns, bed and breakfasts, rooming houses, trailer houses, trailer motels, parked railroad Pullman cars used for sleeping accommodations not involving the transportation of travelers, dormitories where bed space is rented, apartments not occupied by permanent residents, and all other facilities or space are furnished for consideration. This includes Short Term Rentals. The term hotel does not include hospitals, sanitariums, or nursing homes.
Occupancy: The use or possession, or the right to the use or possession, of any room or rooms in a hotel if the room is one which is ordinarily used for sleeping and if the occupant is other than a permanent resident.
Permanent Resident: A permanent resident is defined as an occupant who has fully prepaid for thirty (30) consecutive days for the exclusive right to occupy a particular sleeping room.