Hotel/Motel Occupancy Tax

Filing the Hotel/Motel Occupancy Tax

The City of San Antonio collects Hotel Occupancy Taxes for the City and Bexar County through an interlocal agreement.

The Hotel Occupancy Tax Report Form should be used for calculating and reporting Hotel Occupancy Taxes to the City of San Antonio and Bexar County.

WHO MUST FILE

You must file this report if you are a sole owner, partnership, corporation or other organization that owns, operates, manages, and/or controls any hotel, motel, bed and breakfast, inn, or other location offering sleeping rooms for periods of less than 30 days in Bexar County. This includes Short Term Rentals.

REPORTING PERIOD

The month that the receipts for sleeping rooms were collected from the guest.

WHEN TO FILE

Reports must be filed on or before the 20th of each month following the last day of the standard Reporting Period by submitting the report and full payment.

PAYMENT MAILING ADDRESS
City of San Antonio
Revenue Collections Division
Hotel Occupancy Tax
PO BOX 839975
San Antonio, TX 78283-3975

Payment may be made by credit card by calling 210.207.8667

If the due date falls on a weekend or City of San Antonio holiday, the due date shall be the next regular workday. A report must be filed for every period, even if there is no amount subject to tax or no tax due.

AMOUNT OF TAX

The City of San Antonio’s Hotel Occupancy Tax rate is 9 percent, comprised of a 7 percent general occupancy tax and an additional 2 percent for the Convention Center expansion. The City also collects 1.75 percent for Bexar County.

The City and Bexar County tax is in addition to the 6 percent rate imposed by the State of Texas, which must be remitted separately to the State. For information on the State Hotel Occupancy Tax, please visit their website or call 1-800-252-1385.

REPORTING FORMS

Use the Instructions Form (pdf) for guidance in filling out the reporting form.

Use the Hotel Occupancy Tax Report Form (pdf) for calculating and reporting Hotel Motel Occupancy Taxes to the City of San Antonio and Bexar County. (Internet Explorer Required)

Exemptions

EXEMPTION FORM

A Texas Hotel Occupancy Tax Exemption Certificate (pdf) must be filled out and retained for review by the City's Deputy Chief Financial Officer or his designated representative at the hotel where the tax is collected for a period of not less than four years from the date of full payment of the tax due for that reporting period for each exemption granted. The hotel will incur a tax liability for any exemption for which an allowable exemption certificate is not on file and available for review or for any irregular exemption.

Note: City of San Antonio and Bexar County hotel occupancy exemptions are different than those allowed by the State of Texas. Only exemptions granted by the City of San Antonio and Bexar County will be honored, and taxes must be paid on all other receipts. Do not deduct exemptions exceeding the amount of total receipts for the single-month reporting period.

EXEMPTIONS

Exemptions are granted by the City of San Antonio and the County of Bexar for:

  1. Permanent Resident is any occupant who has occupied or has paid for the exclusive right to occupy a particular sleeping room or rooms or sleeping facility in a hotel for at least thirty (30) consecutive days. However, one change of sleeping rooms or facility during the first thirty (30) days of occupancy in the hotel shall not terminate the status of the permanent resident. Any person who does not fully prepay for the first thirty (30) days is not a permanent resident during the first thirty (30) days of occupancy.
  2. United States officer or employee of a U.S. governmental entity when traveling on or otherwise engaged in the course of official duties for the governmental entity with substantiating identification and documentation.
  3. State of Texas officer or employee when traveling on or otherwise engaged in the course of official duties for the governmental entity who presents a Hotel Tax Exemption Photo Identification Card or a Hotel Tax Exemption Card used in conjunction with another photo identification issued by the state is exempt from paying the tax. A copy of the exemption card must be retained.

REFUNDS

A Hotel Occupancy Tax Exemption Certificate issued by the State of Texas Comptroller’s Office must be filled out at time of registration or payment. This certificate must be obtained and maintained by the participating hotel or motel.

A refund may be applied where allowable by forwarding a properly documented and completed City of San Antonio Claim for Refund of City Hotel Occupancy Tax form to the City of San Antonio, Revenue Division, P.O. Box 839975, San Antonio, Texas 78283-3975.

A copy of the complete hotel bill must be included with refund claim. Claims filed without a hotel bill will be rejected.